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expatriation tax

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seiichi

Junior Member
My name is Seiichi. I study Tax Laws in a graduate school in Japan. The reason why I am writing this e-mail to you is to ask you some questions relating to my master thesis.

It asks about expatriation tax u,s.
Section877 was adopted in 1996.
But the standard was eased by notice 2005-36 in 2005.
Is it because defunct law was too severe?
Is it because form8854 is functioning effectively?
Was there the opposite from a rich man?
please answer me.
Sincerely Yours,
 



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