,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dab  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #i1 #bjai,ms4 
,plaskett introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify !       
resid5ce & s\rce rules to provide =     
economic recov]y 9 ! possessions ( !    
,unit$ ,/ates4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,t]ritorial ,tax   
,equity & ,economic ,gr[? ,act ( #bjai4 
#b4 ,modification to resid5ce & s\rce   
rules involv+ possessions  7a7 ,bona    
fide resid5t ,section #icg7;a7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by /rik+ ! la/ s5t5ce1 &  
7#b7 by am5d+ p>agraph 7#a7 to read z   
foll[s3  7#a7 :o has a sub/antial       
pres5ce 7det]m9$ "u ! pr9ciples (       
section #ggja7;b77#c77;,a7 7appli$ by   
sub/itut+ #abb days = #ca days 9 clause 
7i7 !re(7 )\t reg>d to sections         
#ggja7;b77#c77;,b71 7,c71 & 7,d77 dur+ !
 taxable ye> 9 ,guam1 ,am]ican ,samoa1 !

 ,nor!rn ,m>iana ,isl&s1 ,pu]to ,rico1  
or ! ,virg9 ,isl&s1 z ! case may be1 &  
4  7b7 ,s\rce rules ,section #icg7;b7 ( 
su* ,code is am5d$-- 7#a7 9 p>agraph    
7#a71 by /rik+ & at ! end1  7#b7 9      
p>agraph 7#b71 by /rik+ ! p]iod at ! end
 & ins]t+ 1 b only to ! ext5t su* income
 is attributable to an (fice or fix$    
place ( bus9ess )9 ! ,unit$ ,/ates      
7det]m9$ "u ! rules ( ,section          
#hfd7;c77#e7711 &  7#c7 by add+ at ! end
 ! foll[+ new p>agraphs3  7#c7 =        
purposes ( p>agraph 7#a71 ! pr9ciples ( 
section #hfd7;c77#b71 r ?an rules simil>
 to ! rules 9 section #hfd7;c77#d71 %all
 apply = purposes ( det]m9+ :e!r income 
f s\rces )\t a possession specifi$ 9    
subsection 7a77#a7 is effectively       
connect$ ) ! conduct ( a trade or       
bus9ess )9 su* possession1 &  7#d7 =    
purposes ( p>agraph 7#b71 income f      
activities )9 ! ,unit$ ,/ates :i* are ( 
a prep>atory or auxili>y "* %all n be   
treat$ z income f s\rces )9 ! ,unit$    
,/ates or z effectively connect$ ) !    

conduct ( a trade or bus9ess )9 ! ,unit$
 ,/ates4  4  7c7 ,s\rce rules = p]sonal 
prop]ty sales ,section #hfe7;j77#c7 (   
su* ,code is am5d$ by ins]t+ 1 #icb1    
aft] #ica4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjah4