110 STAT. 2100 PUBLIC LAW 104-191—AUG. 21, 1996 by inserting after subsection (d) (as so redesignated) the following new subsection: "(e) CROSS REFERENCE.— "For comparable treatment of long-term lawful permanent residents who ceased to be taxed as residents, see section 877(e).". (B) Paragraph (3) of section 2501(a) (as amended by subsection (e)) is amended by adding at the end the following new subparagraph: "(E) CROSS REFERENCE.— Tor comparable treatment of long-term lawful permanent residents who ceased to be taxed as residents, see section 877(e).". 26 USC 877 note. (g) EFFECTIVE DATE. — (1) IN GENERAL. —The amendments made by this section shall apply to— (A) individuals losing United States citizenship (within the meaning of section 877 of the Internal Revenue Code of 1986) on or after February 6, 1995, and (B) long-term residents of the United States with respect to whom an event described in subparagraph (A) or (B) of section 877(e)(1) of such Code occurs on or after February 6, 1995. (2) RULING REQUESTS. —In no event shall the 1-year period referred to in section 877(c)(1)(B) of such Code, as amended by this section, expire before the date which is 90 days after the date of the enactment of this Act. (3) SPECIAL RULE.— (A) IN GENERAL.—In the case of an individual who performed an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(l)-(4)) before February 6, 1995, but who did not, on or before such date, furnish to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of such act, the amendments made by this section and section 512 shall apply to such individual except that the 10-year period described in section 877(a) of such Code shall not expire before the end of the 10-year period beginning on the date such statement is so fiimished. (B) EXCEPTION. — Subparagraph (A) shall not apply if the individual establishes to the satisfaction of the Secretary of the Treasury that such loss of United States citizenship occurred before February 6, 1994. SEC. 512. INFORMATION ON INDIVIDUALS LOSING UNITED STATES CITIZENSHIP. (a) IN GENERAL. — Subpart A of part III of subchapter A of chapter 61 is amended by inserting after section 6039E the following new section: "SEC, 6039F. INFORMATION ON INDIVIDUALS LOSING UNITED STATES CITIZENSHIP. "(a) IN GENERAL. —Notwithstanding any other provision of law, any individual who loses United States citizenship (within the meaning of section 877(a)) shall provide a statement which
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