Code of Federal Regulations · Section
§ 301.7701(b)-0 — (b)-0 Outline Of Regulation Provision For Section 7701(b)-1 Through (b)-9
26 C.F.R. § 301.7701(b)-0
This section lists the paragraphs contained in §§ 301.7701(b)-1 through 301.7701(b)-9.
(a) Scope.
(b) Lawful permanent resident.
(1) Green card test.
(2) Rescission of resident status.
(3) Administrative or judicial determination of abandonment of resident status.
(c) Substantial presence test.
(1) In general.
(2) Determination of presence.
(i) Physical presence.
(ii) United States.
(3) Current year.
(4) Thirty-one day minimum.
(d) Application of section 7701(b) to the possessions and territories.
(1) Application to aliens.
(2) Non-application to citizens.
(e) Examples.
(a) In general.
(b) Foreign country.
(c) Tax home.
(1) Definition.
(2) Duration and nature of tax home.
(d) Closer connection to a foreign country.
(1) In general.
(2) Permanent home.
(e) Special rule.
(f) Closer connection exception unavailable.
(g) Filing requirements.
(a) In general.
(b) Exempt individuals.
(1) In general.
(2) Foreign government-related individual.
(i) In general.
(ii) Definition of international organization.
(iii) Full-time diplomatic or consular status.
(3) Teacher or trainee.
(4) Student.
(5) Professional athlete.
(6) Substantial compliance.
(7) Limitation on teacher or trainee and student exemptions.
(i) Teacher or trainee limitation in general.
(ii) Special teacher or trainee limitation for section 872(b)(3) compensation.
(iii) Limitation on student exemption.
(iv) Transition rule.
(v) Examples.
(8) Immediate family.
(c) Medical condition.
(1) In general.
(2) lntent to leave the United States.
(3) Preexisting medical condition.
(4) Examples.
(d) Days in transit.
(e) Regular commuters from Mexico or Canada.
(1) General rule.
(2) Definitions.
(3) Examples.
(f) Determination of excluded days applies beyond year of determination.
(a) First year of residency.
(b) Last year of residency.
(1) General rule.
(2) Exceptions.
(c) Rules relating to residency starting date and residency termination date.
(1) De minimis presence.
(2) Proration.
(3) Residency starting date for certain individuals.
(i) In general.
(ii) Determination of presence.
(iii) Thirty-one day period.
(iv) Period of continuous presence.
(v) Election procedure.
(A) Filing requirements.
(B) Election on behalf of a dependent child.
(C) Statement.
(vi) Penalty for failure to comply with filing requirements.
(A) General rule.
(B) Exception.
(d) Examples.
(e) No lapse.
(1) Residency in prior year.
(2) Residency in following year.
(3) Special rule.
(4) Example.
(a) General rule.
(b) Tax imposed.
(c) Example.
(a) In general.
(b) Examples.
(a) Consistency requirement.
(1) Application.
(2) Computation of tax liability.
(3) Other Internal Revenue Code purposes.
(4) Special rules for S corporations. [Reserved]
(b) Filing requirements.
(c) Contents of statement.
(1) In general.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(2) Controlled foreign corporation shareholders.
(3) S corporation shareholders. [Reserved]
(d) Relationship to section 6114(a) treaty-based return positions.
(e) Examples.
(a) Who must file.
(1) Closer connection exception.
(2) Exempt individuals and individuals with a medical condition.
(3) De minimis presence and residency starting and termination dates.
(b) Contents of statement.
(1) Closer connection exception.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(2) Exempt individuals and individuals with a medical condition.
(i) Returns due after December 15, 1997.
(ii) Earlier returns.
(3) De minimis presence and residency starting and termination dates.
(c) How to file.
(d) Penalty for failure to file statement.
(1) General rule.
(2) Exception.
(e) Filing requirement disregarded.
(a) In general.
(b) Special rules.
(1) Green card test-residency starting date.
(2) Substantial presence test-years included.
(3) Professional athletes.
(4) Procedural rules and filing requirements.
Authorizing Statute
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Confidentiality and disclosure of returns and return information26 U.S.C. § 6103
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Restrictions applicable to deficiencies; petition to Tax Court26 U.S.C. § 6213
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Signing of returns and other documents26 U.S.C. § 6061
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Assessment, collection, and payment26 U.S.C. § 6232
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Period of limitations on making adjustments26 U.S.C. § 6235
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Validity and priority against certain persons26 U.S.C. § 6323
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Definitions26 U.S.C. § 7701
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Partner’s return must be consistent with partnership return26 U.S.C. § 6222
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Alternative to payment of imputed underpayment by partnership26 U.S.C. § 6226
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Notice of qualification as executor or receiver26 U.S.C. § 6036
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Partners bound by actions of partnership26 U.S.C. § 6223
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Abatements26 U.S.C. § 6404
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Commissioner of Internal Revenue; other officials26 U.S.C. § 7803
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Extension of time for filing returns26 U.S.C. § 6081
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Treaty-based return positions26 U.S.C. § 6114
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Timely mailing treated as timely filing and paying26 U.S.C. § 7502
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Interest and penalties26 U.S.C. § 6233
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Certified professional employer organizations26 U.S.C. § 7705
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Accelerated cost recovery system26 U.S.C. § 168
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General requirement of return, statement, or list26 U.S.C. § 6011
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Disclosure of reportable transactions26 U.S.C. § 6111
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Rules and regulations26 U.S.C. § 7805
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Persons required to make returns of income26 U.S.C. § 6012
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Return of S corporation26 U.S.C. § 6037
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Reimbursement to State and local law enforcement agencies26 U.S.C. § 7624
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Determination at partnership level26 U.S.C. § 6221
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Partnership adjustment by Secretary26 U.S.C. § 6225
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Authority to release levy and return property26 U.S.C. § 6343
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Disclosure or use of information by preparers of returns26 U.S.C. § 7216
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Departmental regulations5 U.S.C. § 301
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Tax imposed26 U.S.C. § 1
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Notice of proceedings and adjustment26 U.S.C. § 6231
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Payment of tax by commercially acceptable means26 U.S.C. § 6311
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Sale of seized property26 U.S.C. § 6335
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Procedural requirements26 U.S.C. § 6751
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Low-income housing credit26 U.S.C. § 42
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Special rules26 U.S.C. § 1474
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Returns by exempt organizations26 U.S.C. § 6033
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Definitions and special rules26 U.S.C. § 6241
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Administrative appeal of liens26 U.S.C. § 6326
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Expenses of detection of underpayments and fraud, etc.26 U.S.C. § 7623
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Information concerning resident status26 U.S.C. § 6039E
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Identifying numbers26 U.S.C. § 6109
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Administrative adjustment request by partnership26 U.S.C. § 6227
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Authority to make credits or refunds26 U.S.C. § 6402
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Judicial review of partnership adjustment26 U.S.C. § 6234
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Failure to file notice of redetermination of foreign tax26 U.S.C. § 6689
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Income from discharge of indebtedness26 U.S.C. § 108