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Residence without the requisite intent to stay forever will not be adequate to make up residence, nor will...

g., individual tax details, may not be disclosed except: (1) As specifically licensed by the Treasury Department; (2) By composed permission by...

Here the grantor places a property in the trust fund one he anticipates will certainly expand quickly...

Therefore, the possibility emerges for taxpayers to recall to formerly filed returns to figure out whether the GILTI high tax elections would...