This document contains temporary regulations under section 937(a) of the Internal Revenue Code for determining bona fide residency in U.S. possessions and the source of income. It includes amendments to reflect changes made by the Tax Reform Act of 1986 and the American Jobs Creation Act of 2004. The regulations address tax liabilities, income sourcing, and residency requirements for individuals and corporations in U.S. possessions such as Puerto Rico, Guam, and the U.S. Virgin Islands.
documents/EFTA00577260.pdf
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