Rev. Rul. 70-230

The enactment of the Guam Elective Governor Act, Public Law 90-497, 82 Stat. 842, effective September 11, 1968, did not change the long standing position for the Federal income tax treatment of a citizen of Guam who is not otherwise a citizen of the United States or is not a resident of the United States. See Rev. Rul. 55-184, C.B. 1955-1, 500, and Rev. Rul. 56, C.B. 1953-1, 303. Therefore, such individual is treated for purposes of the Federal income tax as a nonresident alien individual.