Mr. Schumer (for himself, Mr. Casey, Mr. Blumenthal, and Mr. Harkin) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to provide that persons renouncing citizenship for a substantial tax avoidance purpose shall be subject to tax and withholding on capital gains, to provide that such persons shall not be admissible to the United States, and for other purposes.
Citations are generated automatically from bibliographic data
as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. Senate. Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy. S. 3205. 112th
Cong., 2nd
sess., Introduced in Senate May 17, 2012. https://www.govinfo.gov/app/details/BILLS-112s3205is.
APA
Congress, Senate (2012, May 17). Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy (S. 3205 (IS)). Retrieved from https://www.govinfo.gov/app/details/BILLS-112s3205is.
MLA
United States, Congress, Senate. Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-112s3205is. 112th Congress, S. 3205, Introduced in Senate 17 May. 2012.
Bluebook
S.3205 - 112th Congress (2011-2012): Expatriation Prevention by Abolishing Tax-Related Incentives for Offshore Tenancy, S.3205, 112th Cong. (2012), https://www.govinfo.gov/app/details/BILLS-112s3205is.
