Posts Tagged ‘tax home’
DEFINITIONS: Tax Home (domicile of a public office if you are a “taxpayer”)
1. Introduction The term “tax home” is not defined in the I.R.C. and is only defined in 26 C.F.R. §1.911-2(b) in reference to: Those who are nonresident aliens but not aliens (NRA50) cannot have a “tax home”. They are nonresidents everywhere in the WORLD who only become “nonresident alien individuals” when they effectively connect under…
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