26 USC 877 - Tax responsibilities of expatriation

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Amendments

2018—Subsec. (g)(6). Puspan. L. 115–141 substituted “220(f)(4)” for “220(e)(4)”.

2017—Subsec. (a)(3)(B)(i)(II). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B) thereof”.

2014—Subsec. (e)(2). Puspan. L. 113–295, § 102(e)(2)(A), inserted “a qualified ABLE program (as defined in section 529A),” after “529),”.

Subsec. (g)(6). Puspan. L. 113–295, § 102(e)(2)(B), inserted “529A(c)(3),” after “529(c)(6),”.

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 applicable to taxable years beginning after Dec. 31, 2014, see section 102(f)(1) of Puspan. L. 113–295, set out as a note under section 552a of Title 5, Government Organization and Employees.

Effective Date

Section applicable to any individual whose expatriation date is on or after June 17, 2008, see section 301(g)(1) of Puspan. L. 110–245, set out as a note under section 2801 of this title.