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" States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. 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... "
Cumulative Bulletin ... Income Tax Rulings - Σελίδα 221
των United States. Bureau of Internal Revenue - 1921
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1922 - 710 σελίδες
...intending only to stop long enough to carry out some purpose, object or plan not involving an extended stay. A mere floating intention, indefinite as to...country is not sufficient to constitute him a transient. "Airr. 313. Proof of residence of alien. — An alien's statements as to his intention with regard...

Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 σελίδες
...intending only to stop long enough to carry out some purpose, object or plan not involving an extended stay. A mere floating intention, indefinite as to...country is not sufficient to constitute him a transient. (Art. 3I2-) ALIEN SEAMAN — WHEN TO BE REGARDED AS RESIDENT. — REGULATION. In order to determine...

Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 σελίδες
...intending only to stop long enough to carry out some purpose, object, or plan not involving an extended stay. A mere floating intention, indefinite as to...country is not sufficient to constitute him a transient. (Art. 311.) f53. Proof of residence of alien. — An alien's statements as to his intention with regard...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 σελίδες
...intending only to stop long enough to carry out some purpose, object, or plan not involving an extended stay. A mere floating intention, indefinite as to...country is not sufficient to constitute him a transient. An alien's statements as to his intention with regard to residence are not conclusive, but when unequivocal...

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 σελίδες
...The best evidence of his intention is afforded by the conduct, acts, and declarations of the alien. A mere floating intention, indefinite as to time,...country is not sufficient to constitute him a transient. The fact that an alien's family is abroad does not necessarily indicate that he is a transient rather...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 σελίδες
...intending only to stop long enough to carry out some purpose, object, or plan not involving an extended stay. A mere floating intention, indefinite as to...to another country is not sufficient to constitute an alien a transient. (Reg. 45, Art. 311.) false, and may contim1e to rely thereon until the alien...

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 σελίδες
...intending only to stop long enough to carry out some purpose, object or plan not involving an extended stay. A mere floating intention, indefinite as to time, to return to another State or country, is not sufficient to constitute him a transient. ART. 503. Proof of residence —...

Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 σελίδες
...intending only to stop long enough to carry out some purpose, object or plan not involving an extended stay. A mere floating intention, indefinite as to...country is not sufficient to constitute him a transient. ART. 313. Proof of residence of alien. — An alien's statements as to his intention with regard to...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 σελίδες
...income tax. Whether he is a transient or not is determined by his intentions with regard to his stay. If he lives in the United States and has no definite intention as to his stay, he is a resident. The best evidence of such intentions is afforded by the conduct, acts, and declarations of the alien....

Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 σελίδες
...intending only to stop long enough to carry out some purpose, object or plan not involving an extended stay. A mere floating intention, indefinite as to time, to return to another State or country, is not sufficient to constitute him a transient. when unequivocal will determine...




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