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" An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of... "
Tax Treaties: Hearing Before the Committee on Foreign Relations, United ... - Page 472
by United States. Congress. Senate. Committee on Foreign Relations - 1982 - 515 pages
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921 - 778 pages
...is not within the United States and (6) who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner 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...
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Journal of Accountancy, Volume 31

1921 - 498 pages
...is not within the United States and (b) who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner 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...
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - 1921 - 772 pages
...is not within the United States and (6) who is not a citizen of the United States. An alien actually present In the United States who is not a mere transient or sojourner is a resident of the United Slates for purposes of the income tax. Whether lie is a transient or not is determined by his intentions...
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Minimizing Taxes ...

John Harold Sears - 1922 - 732 pages
...of this rule, see full text of this regulation. « Bouvler's Law Dictionary, p. 490. alien actually present in the United States, who is not a mere transient...sojourner, 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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...is not within the United States and (&) who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner is a resident of the United States for purposes of the income tax. "\Yhether he is a transient or not is determined by his intentions with...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 pages
...is not within the United States and (b) who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner 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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...not within the United States ; and (&) Who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient or sojoumer is a resident of the United States for purposes of the income tax. Whether he is a transient...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...not within the United States; and (&) Who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner 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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...not within the United States; and (b) Who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner 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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...not within the United States ; and (6) Who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient...or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to...
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