Some Expatriation laws

Relevant Sections From The IRC – Internal Revenue Code – Title 26

IRC 877 – General Section

IRC 877A

IRC 2107

IRC 2501(a)(3)

IRC 2801

IRC 6039F

IRC 6039G

IRC 7701(b)(6)

IRS Notices Interpreting Legislation – Note that the IRS has NOT currently issued regulations

IRS Notice 2009-45 – “Guidance under 877A” – Issued November 9, 2009

IRS Notice 2005 -36 – Form 8854 – “Expatriation Reporting Rules”




One thought on “Some Expatriation laws

  1. Prakash Narayanasamy


    I have some queries on the below, Could you please clarify on this?

    I and my wife are currently in US with authorized visa status and we are expecting a baby in few months. After few years, we are planning to go back to India permanently.
    In that case, Can we cancel US citizenship of my baby or not? If yes, Is it before age of 18 or only after 18?

    Kindly clarify this. Thanks in advance.



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