Internal Revenue Code Section 7701(b)(1)
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
individuals
|
| gptkbp:criteria |
substantial presence test
green card test |
| gptkbp:defines |
resident alien for tax purposes
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 7701(b)(1)
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedFor |
determining tax residency status
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code_Section_7701(b)(3)
|
| gptkbp:bfsLayer |
7
|