habitual abode


A term applied when a person's residency status as a citizen is indeterminate for purposes of establishing a tax domicile. Where citizenship or permanent home ownership is vague or is shared between multiple states, a person's tax residency can be determine based on the state in which he spends the most time.


Browse by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z