Reed Amendment (immigration) (English Wikipedia)

Bruce, Charles M.; Saret, Lewis; Lagonico, Stéphane; Trow, Steve (2006-03-13). "The Exit Tax — A Perfectly Bad Idea" (PDF). Tax Notes International. 41 (10). Retrieved 2012-05-18.

angloinfo.com

blogs.angloinfo.com

Virginia La Torre Jeker (2013-12-30). "Past And Proposed Anti-Expat Legislation: Interview With Bill Yates, Former IRS Attorney (International)". AngloInfo. Retrieved 2014-01-18.

bloomberg.com

Hunter, Kathleen (2012-05-18). "Schumer Proposes Tax On People Like Facebook's Saverin". Bloomberg News. Retrieved 2012-05-18.

sfgate.bloomberg.com

Prasso, Sheridan; Vallikappen, Sanat; Drucker, Jesse (2012-05-18). "Facebook's Saverin Says Tax Bill Will Be 'Hundreds of Millions'". Bloomberg News. Retrieved 2012-05-18.

books.google.com

Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency. United States Congress Joint Committee on Taxation. February 2003. pp. 71–72. ISBN 978-0-16-054212-1. Retrieved 2012-05-18.; also available in PDF form from the website of the Government Printing Office.

businessinsider.com

Carlson, Nicholas (2012-05-16). "Billionaire Facebook Cofounder Could Be Barred From America After Renouncing Citizenship". Business Insider. Retrieved 2012-05-17.

butlersnow.com

McLemore, Chris; Fraser, Erin (September 2015). "Uncle Sam Wants You (To Pay Tax): Breaking Up Is Hard To Do" (PDF). Tax Planning International Review: 3–7. ISSN 0309-7900. Q.v. the Armed Forces Tax Fairness Act of 2002, H.R. 5063, and the Senate Finance Committee report, S.Rept. 107-283.

congress.gov

"33. Amendment offered by Mr. Reed excluding from entry persons who renounce U.S. citizenship to avoid paying taxes". Immigration in the National Interest Act of 1995: Report of the Committee on the Judiciary on H.R. 2202, together with dissenting and additional views. House Report 104-469, Part 1. 1995-03-04. Retrieved 2016-01-22.
S.Amdt. 3628 to the Supplemental Appropriations Act for Fiscal Year 2002, H.R. 4775
McLemore, Chris; Fraser, Erin (September 2015). "Uncle Sam Wants You (To Pay Tax): Breaking Up Is Hard To Do" (PDF). Tax Planning International Review: 3–7. ISSN 0309-7900. Q.v. the Armed Forces Tax Fairness Act of 2002, H.R. 5063, and the Senate Finance Committee report, S.Rept. 107-283.
A partial list includes the Veterans and Military Personnel Fairness Act of 2003, S. 19; the Armed Forces Tax Fairness Act of 2003 (AFTFA), S. 289; S.Amdt. 433 to another version of the AFTFA, H.R. 1307; another version of the AFTFA, S. 351; the Tax Relief Act of 2005, S. 2020; S.Amdt. 2707 by Chuck Grassley to the Tax Increase Prevention and Reconciliation Act of 2005; the Small Business and Work Opportunity Act of 2007, S. 349
S.Amdt. 100 to H.R. 2, sponsored by Max Baucus.
American Renewable Energy Act of 2008, S. 2642
Heroes Earnings Assistance Relief Tax Act of 2008, H.R. 6081, Pub. L. 110–245 (text) (PDF).
Securing America's Freedom Through Enforcement Reform Act, H.R. 5013
Securing America's Freedom Through Enforcement Reform Act of 2003, H.R. 3522; Securing America's Freedom Through Enforcement Reform Act of 2005, H.R. 688. It is not related to the SAFER Act of 2009, H.R. 3663; nor the SAFER Act of 2013, S. 80.
S.Amdt. 1252
H.R. 15

beta.congress.gov

"Department of Homeland Security Appropriations Bill, 2015: Report (To accompany S. 2534)". S. Rept. 113-198. United States Senate Committee on Appropriations. 2014-06-26. Retrieved 2014-07-09.

cornell.edu

law.cornell.edu

"8 USC § 1182: Inadmissible Aliens". Legal Information Institute, Cornell University Law School. Retrieved 2012-05-12.

dhs.gov

Johnson, Jeb C. (2015-11-30). Inadmissibility of Tax-Based Citizenship Renunciants (PDF). Fiscal Year 2015 Report to Congress. Washington, DC: Department of Homeland Security. Archived from the original (PDF) on 2016-03-22.

govinfo.gov

Heroes Earnings Assistance Relief Tax Act of 2008, H.R. 6081, Pub. L. 110–245 (text) (PDF).

gpo.gov

Review of the Present-Law Tax and Immigration Treatment of Relinquishment of Citizenship and Termination of Long-Term Residency. United States Congress Joint Committee on Taxation. February 2003. pp. 71–72. ISBN 978-0-16-054212-1. Retrieved 2012-05-18.; also available in PDF form from the website of the Government Printing Office.
"Expatriation provision of the immigration bill". Congressional Record. 142 (141): S12297. 1996-10-03. Retrieved 2013-01-12.

gscpa.org

Buss, David; Hryck, David; Granwell, Alan (August 2007). "The U.S. Tax Consequences of Expatriation: Is It a Tax Planning Opportunity or a Trap for the Unwary?" (PDF). International Tax Strategies. Retrieved 2012-05-18.

heinonline.org

Carter, Michelle Leigh (2002). "Giving Taxpatriates the Boot — Permanently: The Reed Amendment Unconstitutionally Infringes on the Fundamental Right to Expatriate". Georgia Law Review. 36 (835). Retrieved 2012-05-18.

lewrockwell.com

archive.lewrockwell.com

Nestmann, Mark (2011-06-28). "Relinquish or Renounce?". LewRockwell.com. Retrieved 2012-05-18.

lexisnexis.com

litigation-essentials.lexisnexis.com

Liu, Renee S. (1998). "The Expatriate Exclusion Clause: An Inappropriate Response to Relinquishing Citizenship for Tax Avoidance Purposes". Georgetown Immigration Law Journal. 12 (689).

mondaq.com

Pfeifer, Michael G. (2009-09-28). "United States: The Final State of Expatriation? Omissions and Technical Issues Under the HEART Act". Mondaq.com. Retrieved 2012-05-12.

nd.edu

scholarship.law.nd.edu

Kirsch, Michael S. (2006). "The Tax Code as Nationality Law". Harvard Journal on Legislation. 43 (2): 375–436. SSRN 785425. Archived from the original on 2015-09-18. Retrieved 2012-05-18.

nytimes.com

query.nytimes.com

De Witt, Karen (1995-10-01). "Exile's Effort to Return Puts Focus on Tax Loophole". The New York Times. Retrieved 2014-06-09.

opiniojuris.org

Spiro, Peter (2008-07-18). "U.S. erects a Berlin (Tax) Wall". Opinio Juris. Retrieved 2014-06-09. Spiro, Peter (2012-05-17). "Will Congress Move to Tax 'Ex-Patriots'?". Opinio Juris. Retrieved 2014-05-09.

ryanswansonlaw.com

Paget, Joel H. (2012-09-12). "Income and Estate Tax Planning on a Linear Basis for the Inbound and Outbound Resident" (PDF). Immigration Law for Non-Immigration Lawyers. Washington Bar Association. Retrieved 2014-06-09.

senate.gov

reed.senate.gov

"Reed Helps Advance Homeland Security Appropriations Bill". reed.senate.gov. 2014-06-26. Retrieved 2014-07-09.
"Reed Offers Amendment to Prevent Ex-Citizen Tax Dodgers from Reentering the U.S." reed.senate.gov. 2013-06-12. Archived from the original on 2013-06-17. Retrieved 2013-06-14.

schumer.senate.gov

"Schumer, Casey announce plan to stop Facebook Co-Founder from dodging taxes by dropping U.S. citizenship". schumer.senate.gov. 2012-05-17. Retrieved 2012-05-18.

ssrn.com

papers.ssrn.com

Kirsch, Michael S. (2004). "Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy". Iowa Law Review. 89 (863). SSRN 552730.
Kirsch, Michael S. (2006). "The Tax Code as Nationality Law". Harvard Journal on Legislation. 43 (2): 375–436. SSRN 785425. Archived from the original on 2015-09-18. Retrieved 2012-05-18.

state.gov

fam.state.gov

"7 FAM 1200: Loss and Restoration of U.S. Citizenship". Foreign Affairs Manual. U.S. Department of State. 2008-08-06. Retrieved 2012-05-18.
"9 FAM 302.10-6: Former Citizens Who Renounced Citizenship to Avoid Taxation - INA 212(a)(10)(E)". Foreign Affairs Manual. U.S. Department of State. 2016-03-07. Retrieved 2016-01-18.

state.gov

"9 FAM 40.105: Notes" (PDF). Foreign Affairs Manual. U.S. Department of State. 2011-10-06. Archived from the original (PDF) on 2015-10-14. Retrieved 2012-05-18.

travel.state.gov

"Table XX: Immigrant and Nonimmigrant Visa Ineligibilities (by Grounds for Refusal Under the Immigration and Nationality Act) for Fiscal Years 2000, 2001, 2002, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, and 2015", Report of the Visa Office. U.S. Department of State. Retrieved 2014-06-05. The statistics on legal grounds which resulted in zero findings of ineligibility are not included in the 2003 report, while the 2014 report only includes information on immigrant visa ineligibilities and not non-immigrant visa ineligibilities under the Reed Amendment.

tax-expatriation.com

Martin, Patrick (2014-06-29). "Senator Reed Again Proposes Special 'Tax Expatriation' Legislation Adverse to Former Citizens (not LPRs)". Tax Expatriation. Retrieved 2014-07-09.

uianet.org

Chow, Eugene (2013-11-02). "Acquisition of Chinese nationality in the Hong Kong Special Administrative Region and Expatriation under U.S. law" (PDF). Nationality and Immigration Commission. 57th Congress of the Union International des Avocats. Retrieved 2014-06-09.

web.archive.org

Johnson, Jeb C. (2015-11-30). Inadmissibility of Tax-Based Citizenship Renunciants (PDF). Fiscal Year 2015 Report to Congress. Washington, DC: Department of Homeland Security. Archived from the original (PDF) on 2016-03-22.
"9 FAM 40.105: Notes" (PDF). Foreign Affairs Manual. U.S. Department of State. 2011-10-06. Archived from the original (PDF) on 2015-10-14. Retrieved 2012-05-18.
"Reed Offers Amendment to Prevent Ex-Citizen Tax Dodgers from Reentering the U.S." reed.senate.gov. 2013-06-12. Archived from the original on 2013-06-17. Retrieved 2013-06-14.
Kirsch, Michael S. (2006). "The Tax Code as Nationality Law". Harvard Journal on Legislation. 43 (2): 375–436. SSRN 785425. Archived from the original on 2015-09-18. Retrieved 2012-05-18.

worldcat.org

search.worldcat.org

McLemore, Chris; Fraser, Erin (September 2015). "Uncle Sam Wants You (To Pay Tax): Breaking Up Is Hard To Do" (PDF). Tax Planning International Review: 3–7. ISSN 0309-7900. Q.v. the Armed Forces Tax Fairness Act of 2002, H.R. 5063, and the Senate Finance Committee report, S.Rept. 107-283.