[JPRT 108-2-03]
[From the U.S. Government Publishing Office]





                       [JOINT COMMITTEE PRINT]


 
                REVIEW OF THE PRESENT-LAW TAX AND IMMIGRATION
        TREATMENT OF RELINQUISHMENT OF CITIZENSHIP AND TERMINATION OF
                            LONG-TERM RESIDENCY






                               By the Staff
                                   of the
                      The Joint Committee on Taxation








                                February 2003

                                                         JCS-2-03



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