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26 CFR § 301.7701(b)-1 - Resident alien. - Law.Cornell.Edu
Section 7701(b) provides the basis for determining whether an alien individual is a resident of a United States possession or territory that administers income ...
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Introduction to Residency Under U.S. Tax Law
May 16, 2022 — The residency rules for tax purposes are found in Internal Revenue Code § 7701(b). If you are not a U.S. citizen, you are considered a U.S. ...
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Frequently Asked Questions on Virtual Currency Transactions
In 2014, the IRS issued Notice 2014-21, 2014-16 I.R.B. 938PDF, explaining that virtual currency is treated as property for Federal income tax purposes and ...
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