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in the United States as an immigrant in accordance with the
immigration laws (i.e., such individual holds a "green card"), and
(2) that status has not been revoked (and has not been
administratively or judicially determined to have been abandoned).
Sec. 7701(b)(6); sec. 301.7701(b)-1(b)(1), Proced. & Admin. Regs.
An alien individual who is issued a "green card" is considered a
resident alien of the United States for United States income tax
purposes on the first day that the individual is present in the
United States as a lawful permanent resident, regardless of the
number of days that the individual is present in the United States.
Sec. 7701(b)(2)(A)(ii); sec. 301.7701(b)-4(a), Proced. & Admin.
Regs.
Accordingly, because Victor, Jr. held a valid green card during
1990, he generally would be treated as a resident alien of the
United States with respect to that year. If, for income tax
purposes, Canada also considered Victor, Jr. to be a resident of
that country for 1990, he potentially would be subject to double
taxation. The United States-Canada income tax treaty (the treaty),
however, provides a method for alleviating such potential.15 The
15 United States income tax treaties are on equal footing with
domestic law in that both are "the supreme Law of the Land".
U.S. Const. art. VI, cl. 2; see also sec. 894(a) ("The provisions
of this title shall be applied to any taxpayer with due regard to
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