 | United States. Internal Revenue Service - 1931 - 502 pages
...it may be his intention at all times to return to his domicile abroad when the purpose for which he has been consummated or abandoned. An alien whose...a resident of the United States within the meaning of this article. ART. 1023. Alien seamen, when to be regarded as residents. — In order to determine... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the...a resident of the United States within the meaning of this article. ART. 1023. Alien seamen, when to be regarded as residents.—In order to determine... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the...a resident of the United States within the meaning of this article, in the absence of exceptional circumstances. ART. 211-2. Alien seamen, when to be... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...with regard to the length and nature of his stay. A mere floating intention, indefinite as to tune, to return to another country Is not sufficient to...a resident of the United States within the meaning of this article. ART. 1025. Loss of residence by alien.— An alien who has acquired residence in the... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...indefinite as to time, to return to another country is not sufficient to constitute him a transient. If ho lives in the United States and has no definite intention...a resident of the United States within the meaning of this article, in the absence of exceptional circumstances. ART. 211-3. Alien seamen, when to be... | |
 | 1940 - 1806 pages
...and (b) Who is not a citizen of the United States. The term includes a nonresident alien fiduciary. An alien actually present in the United States who...a resident of the United States within the meaning of this section, in the absence of exceptional circumstances. *t § 9.211-3 Alien seamen, when to be... | |
 | 1941 - 1688 pages
...and (b) Who is not a citizen of the United States. The term includes a nonresident alien fiduciary. An alien actually present in the United States who...a resident of the United States within the meaning of this section, in the absence of exceptional circumstances. *t § 19.211-3 Alien seamen, when to... | |
 | 1939 - 1030 pages
...he came has been consummated or *fFor statutory and source citations, see note to S 3.1-1. Page 403 abandoned. An alien whose stay in the United States...a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.*t 3.211-3 Alien seamen, when to be regarded... | |
 | United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...29.211-2 of Regulations 111 states that "An alien actually present in the United States who is not 8 mere transient or sojourner is a resident of the United...a resident of the United States within the meaning of this section, in the absence.of exceptional circumstances." To complete the definition of "permanent... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...intention at all times to return to his domicile abroad, when the purpose for which he came has-been consummated or abandoned. An alien whose stay in the...a resident of the United States within the meaning of this section in the absence of exceptional circumstances. It may be necessary to amend the regulations.... | |
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A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United... 
