Internal Revenue Code (“IRC”) aka Title 26 – § 877
IRC § 877A
IRC § 2107
IRC § 2801
IRC § 6039G
IRC § 7701(b)(6)
- IRS Notice 2009-45 November 9, 2009 “Guidance for Expatriates Under Section 877A”
- Notice 2005-36, Form 8854 and Expatriation Reporting Rules