§877A. Tax responsibilities of expatriation — Inbound Citations
26 U.S.C. § 877A
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 877A as a whole
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(a) Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).
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(d) Notwithstanding any other provision of law—(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—(A) a copy of any such statement, and(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),(2) the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and(3) the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
Citations to §877A(g)(1)
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(f) For purposes of this section, the term “covered expatriate” has the meaning given to such term by section 877A(g)(1).
Citations to §877A(g)(3)
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(h) This section shall not apply to any individual whose expatriation date (as defined in section 877A(g)(3)) is on or after the date of the enactment of this subsection.
Citations to §877A(g)(4)
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(A) An individual shall not cease to be treated as a United States citizen before the date on which the individual’s citizenship is treated as relinquished under section 877A(g)(4).