Section 7701(b) of the Internal Revenue Code
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:appliesTo |
individuals for U.S. federal tax purposes
|
| gptkbp:citation |
26 U.S.C. § 7701(b)
|
| gptkbp:defines |
resident alien for tax purposes
nonresident alien for tax purposes |
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:establishes |
substantial presence test
green card test |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 7701(b) of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:usedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:bfsParent |
gptkb:Form_8833
|
| gptkbp:bfsLayer |
7
|