x 14x 2006 30x 17x Totals $72x $54x (iv) Pursuant to paragraph (g) of this section, the portion of the dividend of $70x that X receives from Corp A in 2006 that is treated as income from sources within Possession I is 72/126 of $70x, or $40x. Example 5. X is a U.S. citizen and a bona fide resid