Residence Rules Involving U.S. Possessions

tax-irs · IRS · Rule · Published 2006-01-31 · Effective 2006-01-31 · 71 FR 4996

Document

Document number: 06-818
Federal Register citation: 71 FR 4996
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations, temporary regulations, and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2006-01-31
Effective date: 2006-01-31
Treasury docket: TD 9248

Abstract

This document contains final regulations 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

Authoritative: Federal Register document
Machine: JSON-LD · Markdown