# Residence Rules Involving U.S. Possessions
> **IRS** · Final regulations. · Published 2006-11-14 · Effective 2006-11-14 · 71 FR 66232
## Document
- **Document number:** E6-19135
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 66232
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-11-14
- **Effective date:** 2006-11-14
- **Treasury docket:** TD [9297
## Abstract

This document contains final regulations that provide rules for determining bona fide residency in the following U.S. territories: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under section 937(a) of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/11/14/E6-19135/residence-rules-involving-us-possessions)
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