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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
The force, which was also known as the Jungle Squad (Pasukan Polis Hutan (PPH) in Malay) was tasked to operate in the jungle fringes in counter-insurgency roles during the Malayan Emergency, Indonesia–Malaysia confrontations and later Communist guerrilla insurgencies along the Malaysian-Thai border and in the jungles of Sabah and Sarawak ...