Internal Revenue Bulletin: 2005-20 |
May 16, 2005 |
Table of Contents
- Rev. Rul. 2005-30
- T.D. 9194
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- I. Operative Provisions
- A. Puerto Rico
- B. American Samoa, Guam, and the Northern Mariana Islands
- C. United States Virgin Islands
- D. U.S. tax liabilities of certain possessions corporations
- E. Application of subpart F to bona fide residents of a possession
- F. Taxation of aliens residing in a possession
- G. Entity status
- H. Effective date
- II. Definitional Provisions
- A. Bona fide residency in a possession
- B. Income from sources in a possession
- C. Income effectively connected with the conduct of trade or business in a possession
- III. Information Reporting by Residents of a Possession
- IV. Removal of Obsolete Regulations
- Special Analyses
- Amendments to the Regulations
- Drafting Information
| More Internal Revenue Bulletins |