Volume 4 No 4    |    Read Article

By Rusudan Shervashidze and Philip R. Hirschfeld

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.    See more →