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Introduction

SECTION 2. RELIEF UNDER THE

Internal Revenue Bulletin 2017-43 · 2026-10-03 edition · updated 2026-10-04 · United States

PRESENCE TEST

With respect to the impacted U.S. territories, for purposes of § 1.937– 1(c)(3)(i)(C)( 1 ), the 14-day period is extended to 117 days, effective beginning September 6, 2017, and ending December 31, 2017. Further, for this same purpose, an individual who is outside of an impacted U.S. territory on any day during this 117-day period will be treated as leaving or being unable to return to the relevant U.S. territory as a result of Hurricane Irma and Hurricane Maria on such day.

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▸Contents — Internal Revenue Bulletin 2017-43

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