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TREAS/IRS

RIN: 1545-BK18

Publication ID: Spring 2014

Title: Bona Fide Residency in a Possession; Income From Sources Within a Possession
Abstract: This NPRM adds a new rule to Treasury Regulation 1.937-1 that allows persons claiming bona fide residence in a U.S. possession to count up to 30 days of business or personal travel outside the United States and the possession as days of presence in a U.S. possession. The NPRM also updates the section 937 regulations for the enactment of the Military Spouses Residency Relief Act of 2009 (Pub. L. 111-97).
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.937-1 and 1.937-2
Legal Authority: 26 USC 7805    26 USC 0937

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2014

Additional Information: REG-109813-11 Drafting attorney: Cleve Lisecki (202) 435-5262 Reviewing attorney: Douglas Giblen (202) 927-9500 Treasury attorney: Brenda Zendt (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Cleve Lisecki Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room M4-163, Washington, DC 20224 Phone:202 515-4405 Email: cleve.lisecki@irscounsel.treas.gov