What criteria does the USCIS use to decide when the applicant has established residence in a US district/state for the 3-month requirement?

Question

The 3-month requirement to apply for naturalization in a US district/state is computed

from the date on which the applicant first established that residence [...] including any part of the applicant's absence.

What criteria does the USCIS use to decide when the applicant has established residence in a US district/state? To phrase it slightly differently: what event(s) does the USCIS use to decide the date on which the applicant first established that residence?

E.g., is the issuance date of a driver's license in that US district/state considered by the USCIS as a proof that the applicant has established in that US district/state at that time (=the issuance date of the driver's license)? The date when the lease/mortgage? The date when the Internet/electricity/gas/water start?

Answer 1

The closest I could find so far is 26 CFR § 301.6362-6:

Example 4.

D loses his job in State X, where he lived and worked for many years. After a series of unsuccessful attempts to find other employment in State X, he accepts a job in State Y. D gives up his apartment in State X and moves to State Y upon commencing his new job; however, he intends to continue to explore available employment opportunities in State X so that he may return there as soon as an opportunity to do so arises. D changes his principal place of residence when he moves to State Y.

However, this is for Title 26 (Internal Revenue), not Title 8 - Aliens and Nationality, so I don't know if the USCIS follows the same definition. But I couldn't find anything in Title 8 yet.

I called the USCIS and the officer gave the same answer (D changes his principal place of residence when he moves to State Y).