§ 1.871-5. Loss of residence by an alien.
76 words·~1 min read·
/us/cfr/t26/s§ 1.871-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An alien who has acquired residence in the United States retains his status as a resident until he abandons the same and actually departs from the United States. An intention to change his residence does not change his status as a resident alien to that of a nonresident alien. Thus, an alien who has acquired a residence in the United States is taxable as a resident for the remainder of his stay in the United States.