Document Type

Article

Publication Title

Tax Notes

Journal Abbreviation

Tax Notes

Abstract

In the U.S. tax system, foreign students are treated as nonresidents, which perhaps unintentionally places many of them at a disadvantage. This article presents a modest proposal for a new regime under which nonresident alien students may elect to be treated as residents of the United States for federal income tax purposes.

First Page

852

Last Page

853

Publication Date

5-23-2011

Comments

Lewis & Clark Law School Legal Research Paper Series, Paper No. 2011-11

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