[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7701(b)-9]

[Page 672]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Definitions
 
Sec. 301.7701(b)-9  Effective dates of Sec. Sec. 301.7701(b)-1 through 
301.7701(b)-7.

    (a) In general. Except as indicated in paragraph (b) of this 
section, Sec. Sec. 301.7701(b)-1 through 301.7701(b)-7 apply to taxable 
years beginning after December 31, 1984. For the rules applicable to 
earlier taxable years, see Sec. Sec. 1.871-2 through 1.871-5 of this 
chapter.
    (b) Special rules--(1) Green card test-residency starting date. If 
an alien was a lawful permanent resident throughout 1984 (regardless of 
whether the individual was physically present in the United States), or 
was physically present in the United States at any time during 1984 
while a lawful permanent resident, the individual will be considered to 
have been a resident of the United States during 1984 for purposes of 
applying the provisions of section 7701(b)(2)(A) and Sec. 301.7701(b)-4 
such that the individual will, if he meets the substantial presence or 
green card test in 1985, be considered a resident of the United States 
as of January 1, 1985, regardless of when the individual was first 
present in the United States in 1985.
    (2) Substantial presence test-years included. For purposes of 
applying the substantial presence test for calendar years 1985 and 1986, 
days of presence in 1984 will only be counted for aliens who had been 
residents under prior law (Sec. Sec. 1.871-2 through 1.871-5 of this 
chapter) at the end of calendar year 1984. Days of presence in 1983 will 
only be counted for aliens who had been residents under prior law at the 
end of both calendar year 1983 and 1984.
    (3) Professional athletes. For purposes of applying the substantial 
presence test, only days of presence in the United States after October 
22, 1986, shall be excluded for individuals described in Sec. 
301.7701(b)-3(b)(5) (professional athletes).
    (4) Procedural rules and filing requirements. The procedural rules 
and filing requirements described in Sec. Sec. 301.7701(b)-7(b) and 
301.7701(b)-8 shall apply to taxable years beginning after December 31, 
1991.

[T.D. 8411, 57 FR 15253, Apr. 27, 1992]