United States resident
Defined in 1 place of the United States Code.
The term “United States resident” means—
(i) any individual who—
(I) is a United States citizen or a resident alien and does not have a tax home (as defined in section 911(d)(3)) in a foreign country, or
(II) is a nonresident alien and has a tax home (as so defined) in the United States, and
(ii) any corporation, trust, or estate which is a United States person (as defined in section 7701(a)(30)).
Source
- 1994–present26 U.S.C. § 865Internal Revenue Code · Source rules for personal property sales · for purposes of this section