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- Title
No deduction for nonresident alien for U.S. rental income.
- Authors
Sileo, Anthony M.
- Abstract
Presents informations on the court case of Guillermo Baez Espinosa versus Commissioner regarding deductions for nonresident alien. Background and nature of the case; Legal basis of the court decision of the case; Implications of the decision to the taxation system concerning nonresident aliens who own properties within the United States.
- Subjects
TAXATION of noncitizens; ESPINOSA, Guillermo; ACTIONS &; defenses (Law)
- Publication
CPA Journal, 1997, Vol 67, Issue 7, p70
- ISSN
0732-8435
- Publication type
Article