Finance & markets · 03/03/1994Updated: 10/15/2026 · 1 min read
Certificates of Compliance with Income Tax Laws by Departing Aliens
Summary
The United States has issued final Income Tax Regulations exempting certain alien students, industrial trainees, and exchange visitors from obtaining a certificate of compliance with income tax laws before departing the country, effective due to changes made by the Technical and Miscellaneous Revenue Act of 1988.