[VRWC_minion]

(b) Citizens or residents of the United States liable to tax.

In
general, all citizens of the United States, wherever resident, and all
resident alien individuals are liable to the income taxes imposed by the
Code whether the income is received from sources within or without the
United States. Pursuant to section 876, a nonresident alien individual
who is a bona fide resident of Puerto Rico during the entire taxable
year is, except as provided in section 933 with respect to Puerto Rican
source income, subject to taxation in the same manner as a resident
alien individual. As to tax on nonresident alien individuals, see
sections 871 and 877.


(c) Who is a citizen.

Every person born or naturalized in the United
States and subject to its jurisdiction is a citizen. For other rules
governing the acquisition of citizenship, see chapters 1 and 2 of title
III of the Immigration and Nationality Act (8 U.S.C. 1401-1459). For
rules governing loss of citizenship, see sections 349 to 357, inclusive,
of such Act (8 U.S.C. 1481-1489), Schneider v. Rusk, (1964) 377 U.S.
163, and Rev. Rul. 70-506, C.B. 1970-2, 1. For rules pertaining to
persons who are nationals but not citizens at birth, e.g., a person born
in American Samoa, see section 308 of such Act (8 U.S.C. 1408). For
special rules applicable to certain expatriates who have lost
citizenship with a principal purpose of avoiding certain taxes, see
section 877. A foreigner who has filed his declaration of intention of
becoming a citizen but who has not yet been admitted to citizenship by a
final order of a naturalization court is an alien.

[Abcdefg]

I posted too soon, thanks for putting the cite out there for me. Works for me.

[VRWC_minion]

The Code of Federal Regulations contains the text of public regulations issued by the agencies of the Federal government. Proposed regulations and regulations issued so recently that they are not yet in the Code of Federal Regulations database, may be found in the Federal Register.

The Code of Federal Regulations does not include statutes enacted by Congress, decisions of the Federal courts, or treaties. Statutes enacted by Congress are available, for the most part, in the United States Code. Some of the decisions of the Federal courts (particularly recent decisions) are available through the Federal Court Decisions and Rules page of the U.S. House of Representatives Internet Law Library. A collection of treaties is also available through the Treaties and International Law page of the Internet Law Library.

For a regulation contained in the Code of Federal Regulations to be valid, the agency issuing the regulation must be authorized to issue the regulation either by a statute enacted by Congress or by authority granted in the Federal Constitution.