26 C.F.R. § 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
Title 26 - Internal Revenue
[Reserved] For further guidance, see §1.876–1T. [T.D. 9194, 70 FR 18928, Apr. 11, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
nonresident alien individuals
§ 1.876-1 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.