26 C.F.R. § 301.7701(b)-1T Resident alien (temporary).
Title 26 - Internal Revenue
(a) through (c) [Reserved] For further guidance, see §301.7701(b)–1(a) through (c). (d) Application of section 7701(b) to the possessions and territories—(1) Application to aliens for purposes of mirror systems. Section 7701(b) provides the basis for determining whether an alien individual is a resident of a United States possession or territory that administers income tax laws that are identical (except for the substitution of the name of the possession or territory for the term United States where appropriate) to those in force in the United States, for purposes of applying such laws with respect to income tax liability incurred to such possession or territory. (2) Non-application for bona fide resident determination. Section 7701(b) does not provide the basis for determining whether an individual (including an alien individual) is a bona fide resident of a United States possession or territory for U.S. Federal income tax purposes. For the applicable rules for making this determination, see section 937(a) and the regulations thereunder. (e) [Reserved] For further guidance, see §301.7701(b)–1(e). (f) Effective date. This section shall apply for taxable years ending after October 22, 2004. [T.D. 9194, 70 FR 18947, Apr. 11, 2005]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Definitions
§ 301.7701(b)-1T Resident alien (temporary).
