This document contains proposed amendments to the regulations for determining whether an individual is a bona fide resident of a U.S. territory. The amendments affect individuals establishing bona fide residency in a U.S. territory by allowing additional days of constructive presence in a U.S. territory. The proposed regulations provide an additional rule for calculating days of presence in the relevant U.S. territory for purposes of the presence test in §1.937-1(c)(1).
documents/EFTA01189870.pdf
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