8See William L Dentino & Christine Manolakas."The Exit Tax: A Move in the Right Direction"(2012) 3 Wil & Mary Bus L Rev 341 (for an historical overview and analysis of the US expatriation tax regime).
9Foreign Investors Act of 1966, Pub L No 89-809,§875(f)(1),877, 80 Stat 1539 at 1551.
10Health Insurance Portability and Accountability Act, Pub L No 104-191, §§511-513, 110 Stat 1936, at 2093-102 (1996).
