Finanzas y mercados · 3/3/19941 min de lectura
Certificates of Compliance with Income Tax Laws by Departing Aliens
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Resumen
This document contains final Income Tax Regulations that exempt certain alien students, industrial trainees, and exchange visitors from the requirement of obtaining a certificate of compliance with income tax laws before departing the United States. This action is necessary because of changes to the applicable tax laws made by the Technical and Miscellaneous Revenue Act of 1988.