days, and had both a "tax home" in and a "closer connection" to another country. Consistent with that test, the Government submitted a proposal to the Joint Committee on Taxation ("Joint Committee" or "MT') under which a USVI taxpayer could claim USVI residency if he was physically in the USVI (1) at least 183 days in any one

zing expenditures by the committee during the 119th Congress designation of subcommittees for the 119th Congress designation of members to serve on the Joint Committee on Taxation and designation of members to serve as Congressional Trade Advisors on Trade Policy and Negotiations. — 9:50 AM — Host: Finance EFTA01655593 • H