Whether a person is tax resident of United States of America is the first thing one will have to to find out in order to understand the implication of various tax provisions on him and whether a particular receipt can be assessed under Code 26 or Internal Revenue Code. As far as foreign citizen is concerned, they are referred as Alien in the US tax laws. The US Code 26 under Chapter 12 defines the term alien to mean "any person not a citizen or national of the United States."
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