Section 6. Resident and nonresident defined

--(a) Resident individual.--A
  resident individual means an individual:
    (1) who is domiciled in the city, unless  he  maintains  no  permanent
  place  of  abode  in  the  city,  maintains  a  permanent place of abode
  elsewhere, and spends in the aggregate not more than thirty days of  the
  taxable year in the city, or
    (2)  who  is not domiciled in the city but maintains a permanent place
  of abode in the city and spends in the aggregate more than  one  hundred
  eighty-three  days  of  the  taxable  year  in  the  city,  unless  such
  individual is in the  armed  forces  of  the  United  States  during  an
  induction period.
    (b)   Nonresident   individual.--A  nonresident  individual  means  an
  individual who is not a resident.
    (c) Resident estate or trust.--A resident estate or trust means:
    (1) the estate of a decedent who at his death  was  domiciled  in  the
  city,
    (2)  a  trust,  or  a  portion  of  a  trust,  consisting  of property
  transferred by will of a decedent who at his death was domiciled in  the
  city, or
    (3) a trust, or a portion of a trust, consisting of property of:
    (A)  a  person  domiciled  in  the  city at the time such property was
  transferred to the trust, if such trust or portion of a trust  was  then
  irrevocable, or if it was then revocable and has not subsequently become
  irrevocable; or
    (B)  a person domiciled in the city at the time such trust, or portion
  of a trust, became irrevocable, if it was revocable when  such  property
  was transferred to the trust but has subsequently become irrevocable.
    For  the  purposes  of the foregoing, a trust or portion of a trust is
  revocable if it is subject to a power, exercisable immediately or at any
  future time, to revest title in the person  whose  property  constitutes
  such  trust  or  portion  of  a trust, and a trust or portion of a trust
  becomes  irrevocable  when  the  possibility  that  such  power  may  be
  exercised has been terminated.
    (d)  Nonresident estate or trust.--A nonresident estate or trust means
  an estate or trust which is not a resident.
    (e) Cross reference.--For effect of change of an individual's resident
  status, see section thirty-four.