section 1001 of this titleFor purposes of , with respect to any month, an individual shall be regarded as residing outside the United States if, on the first day of the month, the individual so resides outside the United States.
Aug. 14, 1935, ch. 531Pub. L. 106–169, title II, § 251(a)113 Stat. 1845(, title VIII, § 803, as added , , .)
Editorial Notes
Prior Provisions
section 1001 of this titleFor prior provisions, see note set out under .