Internal Revenue Code (“IRC”) aka Title 26    –   § 877

IRC    § 877A

IRC    § 2107

IRC    § 2801

IRC    § 6039F

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

• IRS Notice 98-34

• IRS Notice 97-19

• IRS Website Overview

• Joint Committee Reports

• http://www.jct.gov/s-2-03.pdf
•  http://www.jct.gov/x-44-08.pdf