Internal Revenue Code section 7701(b)
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UNEXPLORED
Internal Revenue Code section 7701(b) is the U.S. tax law provision that defines when an individual is treated as a resident or nonresident alien for federal income tax purposes, including the substantial presence and green card tests.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 7701(b) canonical | 1 |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.