§876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands — Inbound Citations

Citations to 26 U.S.C. § 876 as a whole

• 26 U.S.C. § 901(b)(4)

  Go to provision →
  (4) In the case of any nonresident alien individual not described in section 876 and in the case of any foreign corporation, the amount determined pursuant to section 906; and
• 26 U.S.C. § 937(a)

  Go to provision →
  (a) For purposes of this subpart, section 865(g)(3), section 876, section 881(b), paragraphs (2) and (3) of section 901(b), section 957(c), section 3401(a)(8)(C), and section 7654(a), except as provided in regulations, the term “bona fide resident” means a person—

  (1) who is present for at least 183 days during the taxable year in Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, or the Virgin Islands, as the case may be, and

  (2) who does not have a tax home (determined under the principles of section 911(d)(3) without regard to the second sentence thereof) outside such specified possession during the taxable year and does not have a closer connection (determined under the principles of section 7701(b)(3)(B)(ii)) to the United States or a foreign country than to such specified possession.

  For purposes of paragraph (1), the determination as to whether a person is present for any day shall be made under the principles of section 7701(b).