I see we are having trouble answering your question.
As I understand the question,
YOu are actually asking for two things:
1. What the requirements are for "Carte De Sejour" and the tax consequences that arrise from that, or
2. The tax obligation requirements alone in the absence of a Carte De Sejour requirement.
There are more than the French requirement that have to be met. The French requirements also have to yield to the tax treaty between the U.S. and France.
So in any case, you can always use the tax treaty for your situation.
I need to know if my understanding is correct, and what you need for proof.
You indicate if there are any rulings? Which there may not be at this time, in which case, all we will have is currently legislation, tax treaty amendments and information provided in the process on official government sites.
Please let me know if my understanding is correct, and if any of the information I can source will be acceptable by you.