Officially, International Revenue Code section 877 says that if US citizens renounce their citizenship to avoid income taxes, and the IRS can prove it, their tax liability remains.

按国际税务局法第877节的正式规定，美国公民如果为逃避所得税自愿放弃美国国籍而国际税务局又能够证实这一点的话，这些人仍然负有纳税义务。

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The formula for counting weekly points for the competition seemed as complex as the IRS Tax Code.

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Between five and ten times the size of the Bible (no one seems to agree on the exact size of the tax code), even IRS employs are unable to accurately explain basic tax code questions.

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The problem is that the IRS interprets the tax code so that it is very bad for passive foreign investors to make small and mid-sized business loans.

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