 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 - Page 221by United States. Bureau of Internal Revenue - 1921Full view - About this book
 | United States. Department of Justice - Attorneys general's opinions - 1922 - 710 pages
...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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...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 Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...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... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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 —... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...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... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...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.... | |
 | Income tax - 1920 - 188 pages
...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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