§41116

1 cases·1 cited

Statute Text — 26 U.S.C. §41116

Statute text not available for this section.

1 Citing Cases

Deborah C. Wood, Petitioner T.C. Memo. 2021-103 · 2021

To determine a taxpayer’s “abode” for a particular period under section 911(d)(3), we compare and contrast “the taxpayer’s domestic ties (i.e., his familial, economic, and personal ties) to the United States with his ties to the foreign country in which he claims a tax home.” Haskins v.