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citizens and LPRs would not have the option of claiming nonresidence under the greater connection rules available to noncitizens, and U.
ii) the aggregate amount of nonresidence source income of the foreign corporation that is excluded for the relevant taxable year (the excluded amount) exceeds 20 percent of the gross income of the foreign corporation.
Under Code Section 7701(b)(10), an alien who had been treated as a resident alien for at least three consecutive calendar years, and who then ceases to be a resident alien but resumes residency status before the close of the third calendar year after the cessation, is subject to the application of Section 877(b) during the period of nonresidence.
72) The Court merely concluded that "[t]ax provisions imposing discriminatory treatment on nonresident individuals must be reasonable in effect and based on substantial justification other than the fact of nonresidence.
The study was designed to determine if relationships with faculty in a nonresidence college had a similar influence on personal and intellectual development as that of a residence college.
Table 7 Offense Analysis United States, 2008-2012 Classification 2008 2009 Murder 16,465 15,399 Forcible rape 90,750 89,241 Robbery: Total (2) 443,563 408,742 Robbery by location: Street/highway 191,050 174,886 Commercial house 61,207 55,980 Gas or service 11,468 9,881 station Convenience store 24,394 21,983 Residence 72,217 69,280 Bank 8,996 8,829 Miscellaneous 74,231 67,903 Burglary: Total (2) 2,228,887 2,203,313 Burglary by location: Residence (dwelling): 1,567,682 1,599,047 Residence Night 438,323 445,983 Residence Day 807,617 819,725 Residence Unknown 321,742 333,339 Nonresidence (store, 661,205 604,266 office, etc.
For each model, the first column shows the odds of not having children relative to residing with children, and the second column gives the odds of nonresidence with children compared to residence.
presumption of nonresidence for students who were not state residents at
The election to gift-split may also be made by an agent of the donor spouse, provided that the donor spouse is not able to file a timely return by reason of illness, absence, or nonresidence.
When the article states that the gain must be prorated between the periods of residence and nonresidence, does the author mean that if the shareholder was a resident for one month, then 1/12 of the gain is allocated to the resident period and 11/12 to the nonresident period?
Where vendors deal with nonresident customers, Revenue Canada has established guidelines for vendors in respect of written documentation to establish the fact of the customer's nonresidence and non-registration for GST.