The Resource A matter of definition : foreign and domestic taxpayers

A matter of definition : foreign and domestic taxpayers

Label
A matter of definition : foreign and domestic taxpayers
Title
A matter of definition : foreign and domestic taxpayers
Creator
Subject
Language
eng
Summary
Nothing is more fundamental under the federal income tax system than determining whether an individual is a domestic or a foreign taxpayer. Accordingly, the statutory rules that determine when an alien individual is a resident of the United States are worthy of critical evaluation. Issues of U.S. residency, and the consequences thereof, also arise in the taxation of corporations, partnerships, trusts, and estates. Although inquiry into these definitional issues may generate more questions than answers, the constantly increasing levels of international trade and travel warrant the raising of such concerns at this time
Citation source
  • In: Berkeley journal of international law. - Berkeley. - Vol. 2 (1984),
  • In: International tax and business lawyer. - Berkeley. - Vol. 2 (1984) ; p. 239-272
http://library.link/vocab/creatorName
Tillinghast, D.R
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • taxpayer
  • residence
Label
A matter of definition : foreign and domestic taxpayers
Instantiates
Publication
Label
A matter of definition : foreign and domestic taxpayers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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