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TREAS/IRS RIN: 1545-BK18 Publication ID: Fall 2016 
Title: Amendments to the Residency Rules Involving U.S. Possessions 
Abstract:

These proposed regulations add 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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.937-1 and 1.937-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0937   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/27/2015  80 FR 51975   
Final Action  06/00/2017 
Additional Information: REG-109813-11 Drafting attorney: Stephen C. Huggs (202) 317-6941 Reviewing attorney: Douglas Giblen (202) 317-6941 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:
Stephen C. Huggs
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 927-9500
Fax:202 317-5224
Email: stephen.c.huggs@irscounsel.treas.gov