The Resource IRS defines non-resident aliens

IRS defines non-resident aliens

Label
IRS defines non-resident aliens
Title
IRS defines non-resident aliens
Creator
Subject
Summary
The article contrasts the tax treatment of resident and nonresident aliens and describes the statutory definition of nonresident alien. The article then focuses on the proposed regulation's clarification of the nonresident alien rules, including: exceptions to the substantial test; residency time period; election to be treated as a resident; and, relationship to tax treaties
Citation source
In: International tax journal. - Greenvale NY. - Vol. 14 (1988),
http://library.link/vocab/creatorName
  • Rolfe, R.J
  • Doupnik, T.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • alien (tax treatment of)
  • non-resident alien
  • green card
  • substantial presence test
Label
IRS defines non-resident aliens
Publication

Library Locations

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