11.   I thought people who emigrated to the United States had to renounce citizenship in all other countries.

12.   It is not clear if he has been back, whether he has legally renounced his citizenship or whether he speaks English.

13.   It would also tighten an especially contentious provision that has allowed wealthy Americans to avoid taxes by renouncing their citizenship and moving abroad.

14.   Nichols left the Army a year later, dealt in surplus Army goods and has twice tried to renounce his citizenship.

15.   Now he can fly home and, because he has renounced American citizenship, his fortune would seem to be immune from American taxes.

16.   That law has permitted a handful of very wealthy Americans who have renounced their citizenship to save millions in taxes.

17.   That, critics point out, has permitted a handful of very wealthy Americans who have renounced their citizenship to save millions -- some say billions -- in taxes.

18.   Terry, too, renounced his citizenship.

19.   The expatriation tax would treat departees as if they had sold all their assets at fair market value just before renouncing citizenship.

20.   The lawyers acknowledge that they never told Clinton that both defendants had renounced their citizenship.