The Resource Determining residency for federal income tax purposes

Determining residency for federal income tax purposes

Label
Determining residency for federal income tax purposes
Title
Determining residency for federal income tax purposes
Creator
Subject
Summary
On 24 April 1992, the IRS issued final regulations under Code Section 7701(b) concerning the definition of residency for federal income tax purposes. This article analyses the final regulations and discusses the IRS' revisions to the proposed regulations. The article also discusses the IRS' new proposed regulations on treaty-based determinations of residency, which it issued simultaneously with the final regulations
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 47 (1993),
http://library.link/vocab/creatorName
  • Rothschild, L.W. (Jr.)
  • Schinner, M.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • federal income tax
  • residence
Label
Determining residency for federal income tax purposes
Instantiates
Publication
Label
Determining residency for federal income tax purposes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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