Bona fide resident of foreign country. In the case of an Individual citizen of the United States who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries... Reports of the United States Tax Court - Page 538by United States. Tax Court - 1987Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...change of residence to United States. — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years before the date on which he changes his residence from such country... | |
| United States - 1964 - 1098 pages
...citizen of the United States who establishes to the satisfaction of the Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, amounts received from sources without the United States (except... | |
| United States - 1953 - 1744 pages
...individual citizen of the United States, who establishes to the satisfaction of the Secretary that he " United States( 1 if property is transferred to a corporation by one or more persons which includes an entire taxable year, amounts received from sources without the United States (except... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...change of residence to United States. — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years before the date on which he changes his residence from such country... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...CHANGE OF RESIDENCE TO UNITED STATES. — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years before the date on which he changes his residence from such country... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...CHANGE OP RESIDENCE TO UNITED STATES. — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years before the date on which he changes his residence from such country... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...CHANGE OF RESIDENCE TO UNITED STATES. — In the case of an individual citizen of the United States, who has been a bona fide resident of a foreign country or countries for a period of at least two years before the date on which he changes his residence from such country... | |
| 1966 - 764 pages
...subsection (a) . or (B) $25,000 in the case of an individual who qualifies under subsection (a) (1) , but only with respect to that portion of such taxable...consecutive years. (2) Attribution to year In which service* are performed. For purposes of applying paragraph (1), amounts received shall be considered... | |
| 1972 - 634 pages
...subsection (a) , or (B) $35,000 In the case of an individual who qualifies under subsection (a)(l), but only with respect to that portion of such taxable...year occurring after such Individual has been a bona flde resident of a foreign country or countries for an uninterrupted period of 3 consecutive years.... | |
| 2000 - 796 pages
...the United States who establishes to the satisfaction of the Commissioner or his delegate that the individual has been a bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year, or (li) A citizen or resident of the United States who has been... | |
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