Internal Revenue Code Section 7701(b)(3)
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
nonresident aliens
|
| gptkbp:citation |
gptkb:Internal_Revenue_Code_Section_7701(b)(1)
|
| gptkbp:defines |
gptkb:Substantial_Presence_Test
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:establishes |
formula for counting days of presence in the U.S.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 7701(b)(3)
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedFor |
determining U.S. tax residency
|
| gptkbp:bfsParent |
gptkb:physical_presence_test
|
| gptkbp:bfsLayer |
6
|