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REG-109813-11: Residence Rules Involving U.S. Possessions

Date: 2015-08-27
Links to Federal Register: HTML, PDF
Document Number: 2015-21258, RIN: 1545-BK18
Action: Notice of proposed rulemaking.

Abstract: This document contains proposed amendments to the regulations for determining whether an individual is a bona fide resident of a U.S. territory. These proposed amendments affect individuals establishing bona fide residency in a U.S. territory by allowing additional days of constructive presence in a U.S. territory.

Word frequency
Notable phrases   Frequency
bona fide resident      8
days of presence      7
considered to be present      5

Reg. Cites   Frequency
1.937-1      7
1.937-1(c)(1)(ii)      2
1.937-1(c)(5)      1
1.937-1(c)(1)      1

Sec. Cites   Frequency
937      4
937(a)      3
553(b)      1
7805(f)      1
152(f)(1)      1

Statistics

Number of pages: 3, words: 2,523, sentences: 87
Average words per sentence: 29