Internal Revenue Service May 12, 2005 – Federal Register Recent Federal Regulation Documents

Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction
Document Number: 05-9422
Type: Proposed Rule
Date: 2005-05-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects temporary regulations (REG-159243-03) that were published in the Federal Register on Monday, April 11, 2005 (70 FR 18949). The document contains temporary regulations providing rules under section 937(a) of the Internal Revenue Code (Code) for determining whether an individual is a bona fide resident of the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands.
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