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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.
Tetangga Masa Gitu? (often abbreviated to TMG; English: What An Annoying Neighbour!) is a sitcom that follows the daily lives of two couples. The first couple, Adi and Angela, has been married for ten years, and the second couple, Bastian and Bintang, is newly married.