Code Section 7701 (b)(2)(A)(iii)
U.S residency start date depends on two things:
ü Residency is established under the green card test.
ü Residency is established...
Code Section 7701 (a)(30)
U.S citizens are U.S Persons and Citizens of foreign countries are U.S Persons who meet either of the following two tests:
Green Card test
Substantial...