U.S. taxation of foreign nationals under the 1984 Tax Act: analysis and planning

New planning opportunities may be available now that Congress has defined resident and nonresident aliens for tax purposes. Green card holders will be considered resident aliens from the time they receive the cards, until they give them up. Foreign individuals who enter the US as nonimmigrants will...

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Bibliographic Details

Published in:	International tax journal Vol. 10; no. 6; pp. 433 - 443
Main Author:	Benson, David M
Format:	Journal Article
Language:	English
Published:	Riverwoods CCH INCORPORATED 01-09-1984
Subjects:	Aliens Income tax Income taxes Internal Revenue Code Migrant workers Noncitizens Nonresidents Residents Taxation Taxes Treaties United States
Online Access:	Get full text
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