Title 26
SECTION 1.871-5
1.871-5 Loss of residence by an alien.
§ 1.871-5 Loss of residence by an alien.An alien who has acquired residence in the United States retains his status as a resident until he abandons the same and actually departs from the United States. An intention to change his residence does not change his status as a resident alien to that of a nonresident alien. Thus, an alien who has acquired a residence in the United States is taxable as a resident for the remainder of his stay in the United States.