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United States Tax, §7701 - Coggle Diagram
United States Tax
Domestic
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U.S. Citizens
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Persons, property, and income that are located entirely outside the U.S.
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§7701
U.S. Citizens
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Regulation §1.1-1(c)
Every person born or naturalized in the United States and subject to its jurisdiction is a U.S. Citizen
Non Resident aliens
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An individual who has filed a declaration of intent to become a citizen, but who has not been admitted to citizenship through naturalization