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" If he lives in the United States and has no definite intention as to his stay, he is a resident. One who conies to the United States for a definite purpose which in its nature may be promptly accomplished is a transient... "
Reports of the Tax Court of the United States - Page 574
by United States. Tax Court - 1955
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Income and Estate Tax Conventions

United States. Congress. Senate. Committee on Foreign Relations - 1945 - 138 pages
...Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention indefinite as to time,...he lives in the United States and has no definite intentions as to his stay, he is a resident. One who comes to the United States for a definite purpose...
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Conventions with Great Britain and Northern Ireland Respecting Income and ...

United States. Congress. Senate. Foreign Relations - 1945 - 94 pages
...Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention indefinite as to time,...he lives in the United States and has no definite intentions as to his stay, he is a resident. One who comes to the United States for a definite purpose...
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Commodity Transactions: Hearings Before the Select Committee ..., Volumes 73-74

United States. Congress. House. Select Committee to Investigate Commodity Transactions - 1949 - 646 pages
...resident of the United States for the purposes of the income tax. It is also stated in that section that if he lives in the United States and has no definite intention as to his stay, he is a resident. Furthermore, one who comes to the United States for a definite purpose which in its nature may be promptly...
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The Code of Federal Regulations of the United States of America

2007 - 912 pages
...Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country la not sufficient to constitute him a transient. If he lives in the United States and has no definite...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964 - 744 pages
...he is a transient is determined by his intentions with regard to the nature and length of his stay. If he lives in the United States and has no definite intention as to his stay, he is a resident. Where an alien comes to the United States for a definite purpose which is of such a nature that an...
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Investment in the Philippines: Conditions and Outlook for United States ...

United States. Bureau of Foreign Commerce - 1955 - 164 pages
...Philippines for a definite purpose which in It» nature may be promptly accomplished Is a translent. A mere floating intention, indefinite as to time, to return to another country la not sufficient to constitute an alien as a transient. An alien who hag acquired residence retains...
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Legislative History of United States Tax Conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1516 pages
...determined by his intentions with regard to the length and nature of his stay. A mere float? in tent ion, indefinite as to time, to return to another country is not sufficient to constitute him a transient. lie lives in the United States and has no definite intention as to his stay, he is a resident. One...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973 - 824 pages
...not a mere transient or sojourner is a resident of the United States for purposes of the income tax. One who comes to the United States for a definite...nature may be promptly accomplished is a transient. The Cuban exiles entered the United States solely for the purpose of obtaining their alien registration...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976 - 624 pages
...transient is determined by the alien's intentions with regard to the length and nature of the alien's stay. A mere floating intention, indefinite as to...to another country is not sufficient to constitute an alien a transient. If the alien lives in the United States and has no definite intention as to the...
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Reports of the United States Tax Court, Volume 79

United States. Tax Court - 1983 - 1176 pages
...on that portion of the regulation, quoted in note 11 above, which provides that an alien individual who comes to the United States for a definite purpose,...nature may be promptly accomplished, is a transient and not a resident of the United States. Petitioner states on brief that he made 36 "trips" to the...
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