Rev. Rul. 69-517
Rev. Rul. 69-517; 1969-2 C.B. 149
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 1.871-2: Determining residence of alien individuals.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 69-517; 1969-2 C.B. 149
Amplified and Clarified by Rev. Rul. 71-565
The members of families of foreign ambassadors and ministers occupy the status of nonresident aliens for income tax purposes. See Joseph Van Der Elst v. Commissioner, 223 F. 2d 771 (1955).
O.D. 198, C.B. 1, 164 (1919), is hereby superseded, since the position stated therein is set forth under the current statute and regulations in this Revenue Ruling.
1 Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.
DOCUMENT ATTRIBUTES
- Cross-Reference
26 CFR 1.871-2: Determining residence of alien individuals.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
