Page:United States Statutes at Large Volume 98 Part 1.djvu/725

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 677

(B) If an alien individual was a resident of the United States as of the close of calendar year 1984, but was not a resident of the United States as of the close of calendar year 1983, the determination of whether such individual meets such substantial presence test shall be made by only taking into account presence in the United States after 1983. (3) TRANSITIONAL RULE FOR APPLYING LAWFUL RESIDENCE

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TEST.—In the case of any individual who— "(A) was a lawful permanent resident of the United States (within the meaning of section 7701(b)(5) of the Internal Revenue Code of 1954, as added by this section) throughout calendar year 1984, or (B) was present in the United States at any time during 1984 while such individual was a lawful permanent resident of the United States (within the meaning of such section 7701(b)(5)), for purposes of section 7701(b)(2)(A) of such Code (as so added), such individual shall be treated as a resident of the United States during 1984.

Ante, p. 672.

SEC. 139. TREATMENT OF COMMUNITY INCOME. (a) GENERAL RULE.—Subsection (a) of section 879 (relating to tax

26 USC 879.

treatment of certain community income in the case of a resident or citizen of the United States who is married to a nonresident alien individual) is amended by striking out so much of such subsection as precedes paragraph (1) thereof and inserting in lieu thereof the following: "(a) GENERAL RULE.—In the case of a married couple 1 or botli of whom are nonresident alien individuals and who have community income for the taxable year, such community income shall be treated as follows:". (b) CLERICAL AMENDMENTS.—

(1) The heading of section 879 is amended to read as follows: "SEC. 879. TAX TREATMENT OF CERTAIN COMMUNITY INCOME IN THE CASE OF NONRESIDENT ALIEN INDIVIDUALS."

(2) The table of sections for subpart A of part II of subchapter N of chapter 1 is amended by striking out the item relating to section 879 and inserting in lieu thereof the following: "Sec. 879. Tax treatment of certain community income in the case of nonresident alien individuals." (c) EFFECTIVE DATE.—The amendments made by this section shall

26 USC 879 note.

apply to taxable years beginning after December 31, 1984.

Subtitle K—Reporting, Penalty, and Other Provisions PART I—PROVISIONS RELATING TO TAX SHELTERS SEC. 141. REGISTRATION OF TAX SHELTERS. (a) IN GENERAL.—Subchapter B of chapter 61 (relating to miscellaneous provisions involving information and returns) is amended by redesignating section 6111 as section 6112 and by inserting after 26 USC 6112. section 6110 the following new section: Post, p. 681.

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