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Full-Text Articles in Law
Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer
Relinquishment Of Prior Residence For State Income Tax Purposes: Wishing To Change Residence Does Not Make It So, Jani E. Maurer
University of Miami Business Law Review
We live in an increasingly mobile and global society. Individuals move from one state to another for a variety of reasons. When the move is from a state which imposes income tax, particularly to a jurisdiction which does not, questions may arise about whether the individual remains a resident of the state from which he departed for income tax purposes. In the quest for revenue, certain states are aggressive in pursuing efforts to collect income tax from persons who claim to have changed their permanent residence.These states may assert that for income tax purposes the individual remains a resident of …
Developments In The Fields Of Accounting And Tax, Robert Willens
Developments In The Fields Of Accounting And Tax, Robert Willens
University of Miami Business Law Review
No abstract provided.
Commissioner V. Soliman: A Man's Home May Be His Castle But Not His Principal Place Of Business, Brad Slenn
Commissioner V. Soliman: A Man's Home May Be His Castle But Not His Principal Place Of Business, Brad Slenn
University of Miami Business Law Review
No abstract provided.