Internal Revenue Code Secs. 877A and 2801, related to individuals who relinquish U.S. citizenship or long-term permanent residence (green cards), have largely remained unchanged since taking effect in 2008.
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2025 U.S. Tax Legislative & Regulatory Update
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Internal Revenue Code Secs. 877A and 2801, related to individuals who relinquish U.S. citizenship or long-term permanent residence (green cards), have largely remained unchanged since taking effect in 2008.