{"identifier":"/us/usc/t42/s1003","title":42,"num":"\u00a7\u202f1003.","heading":"Residence outside the United States","text":"\u00a7\u202f1003.\nResidence outside the United States\nFor purposes of\nsection 1001 of this title","url":"https://projectusc.org/usc/t42/s1003.html","content":[{"t":"sec","id":"/us/usc/t42/s1003","children":[{"t":"num","text":"\u00a7\u202f1003."},{"t":"heading","text":"Residence outside the United States"},{"t":"content","text":"\n","children":[{"t":"p","text":"For purposes of ","children":[{"t":"ref","text":"section 1001 of this title","href":"/us/usc/t42/s1001","tail":", with respect to any month, an individual shall be regarded as residing outside the United States if, on the first day of the month, the individual so resides outside the United States."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}