# Residence Rules Involving U.S. Possessions; Correction
> **IRS** · Correction to final regulations. · Published 2006-03-21 · Effective 2006-01-31 · 71 FR 14099
## Document
- **Document number:** 06-2664
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 14099
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-03-21
- **Effective date:** 2006-01-31
- **Treasury docket:** TD 9248
## Abstract

This document contains a correction to final regulations that were published in the Federal Register on Tuesday, January 31, 2006 (71 FR 4996) that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under sections 937(a) and 881(b) of the Internal Revenue Code (Code).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/03/21/06-2664/residence-rules-involving-us-possessions-correction)
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