Tax Home v. Abode – Are They the Same for Code §911 Purposes?
/Section 911 of U.S. tax law provides certain tax benefits to persons who report foreign earned income. To be entitled to the benefits, an individual must have a “tax home” abroad, provided that he or she does not have an “abode” in the U.S. A recent summary opinion by the Tax Court illustrates the difference between those two terms. Rusudan Shervashidze and Philip R. Hirschfeld explain.
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