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TREAS/IRS RIN: 1545-BK18 Publication ID: Fall 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 Zent (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