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

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.