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" ... of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile... "
Reports of the Tax Court of the United States - Page 826
by United States. Tax Court - 1950
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - 1921 - 772 pages
...for its accomplishment, and to that end the alien makes his homo temporarily in the United States, he becomes a resident, though it may be his intention...for which he came has been consummated or abandoned. SECTION 217, ARTICLE 313: Proof of residence 17-21-1599 of alien. TD 3155 Articles * * * 313 * * *...
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Journal of Accountancy, Volume 31

1921 - 498 pages
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...for which he came has been consummated or abandoned. ART. 313. Proof of residence of alien.—The following rules of evidence shall govern in determining...
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Cumulative Bulletin ... Income Tax Rulings, Volume 2

United States. Bureau of Internal Revenue - 1921 - 778 pages
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his Intention...domicile abroad when the purpose for which he came lias been eonsummatet' or abandoned. • »**•*. SECTION 217, ARTICLE 313: Proof of residence 17-21-1599...
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Minimizing Taxes ...

John Harold Sears - 1922 - 732 pages
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...which he came has been consummated or abandoned." These same rules largely may be applied in determining residence in a state, county, city, or town;...
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Official Opinions of the Attorneys General of the United States ..., Volume 32

United States. Department of Justice - 1922 - 708 pages
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...for which he came has been consummated or abandoned. Article 314 as existing is invalid in so far as it provides that an alien who has been residing in...
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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
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...for which he came has been consummated or abandoned. A foreign corporation is one which is not domestic. See article 1509. As to when a citizen or domestic...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 pages
...rate of 4 per cent applies only to citizens and residents. home temporarily in the United States, he becomes a resident, though it may be his intention...for which he came has been consummated or abandoned (Art. 311.) Proof of residence of alien.— REGULATION. The following rules of evidence shall govern...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 30

United States. Internal Revenue Service - 1929 - 478 pages
...temporarily in the United States, he becomes a resident, though it may be his intention at all tunes to return to his domicile abroad when the purpose...for which he came has been consummated or abandoned. Such a continuous construction of the word "resident" ever since the passage of the income tax act...
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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
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...his domicile abroad when the purpose for which he has been consummated or abandoned. An alien whose stay in the United States is limited to a definite...
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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
...for its accomplishment, and to that end the alien makes his home temporarily in the United States, he becomes a resident, though it may be his intention...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...
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