# Residence Rules Involving U.S. Possessions
> **IRS** · Final regulations, temporary regulations, and removal of temporary regulations. · Published 2006-01-31 · Effective 2006-01-31 · 71 FR 4996
## Document
- **Document number:** 06-818
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 4996
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2006/01/31/06-818/residence-rules-involving-us-possessions)
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