would require physical departure from the United States and a determination of residence on the basis of all the facts and circumstances, considering the following factors:
b) Exception where nonresidence
source income is excluded.
Salaries were acceptable but modest, and they usually required pluralism and nonresidence
because it often took two or three parishes to scrape together enough money to sustain a priest and his family.
The GAO in 1985 recommended educating overseas citizens on several points of confusion, including the facts that they are not excused from filing by virtue of nonresidence
, that filing is required to claim the foreign earned income exclusion and foreign tax credit, and that the foreign earned income exclusion is limited to income derived from services.
One category of foreign dividends to which this bill would apply are those dividends that are paid by a foreign corporation that is "exempt from tax under the taxation laws of any foreign country to which (but for such exemption) it would otherwise be subject to tax (except for exemption on the basis of nonresidence
, nondomicile, or similar criteria).
, height, homosexuality, youth, poverty,
This structure would combine the strengths of a residence program with the flexibility of a nonresidence
In Grieg, the TAT provided two alternatives for allocating items of income and expenditure earned by a partner or shareholder of a New York S corporation who changes residence during the year at issue: either the actual date of receipt, or a proration between the periods of residence and nonresidence
Department of Education, and a nonresidence
fellow of the Brookings Institution.
Disallowance for use or partial use of the home as a nonresidence
Parental conflict, father's nonresidence
, father's age, and mother's education and employment predicted greater discrepancy across father and mother reports.
Nonresidents owned approximately half of Imperial's 437,000 irrigated acres, but the Bureau of Reclamation had never enforced the provision, and nonresidence
was common on many projects.
The Court's test for satisfying the requirements of the Privileges and Immunities Clause requires any discriminatory treatment of nonresidents be reasonable in effect and predicated on a substantial justification other than nonresidence
89, 96-97 (1965), the Court held that the permanent presumption of nonresidence
for voting by military personnel was not reasonable in light of its stated purposes and was therefore unconstitutional.
In 1647 Corneille moved with his family to Paris and was at last admitted to the Academie Francaise, having twice previously been rejected on the grounds of nonresidence
in the capital.