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Reg. § 1.5811(11)(A)(i) DOMICILE (Effective 8/6/04) Section 1 Introduction Section 2 Definition of Domicile Section 3 Relevant Factors Section 4 Intent to Change Domicile Section 5 Burden of Proof Section 6 Married Individuals Section 7 Minor Children Section 8 Students Section 9 Armed Forces Personnel Section 10 Aliens & Persons Living in Foreign Countries