SECTION 5. DRAFTING INFORMATION
Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States
.03 The new “net worth” amount in § 877(a)(2)(B) used to determine whether an individual who ceased to be a U.S. citizen or long-term resident is subject to the special rules of § 877 is not adjusted for inflation. (Section 3.26).
SECTION 3. 2005 ADJUSTED ITEMS
.01 Tax Rate Tables . For taxable years beginning in 2005, the tax rate tables under § 1 are as follows:
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