Internal Revenue Code:Sec. 2208. Certain residents of possessions considered citizens of the United States
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter C - Miscellaneous
Statute
Sec. 2208. Certain residents of possessions considered citizens of
the United States
A decedent who was a citizen of the United States and a resident
of a possession thereof at the time of his death shall, for
purposes of the tax imposed by this chapter, be considered a
''citizen'' of the United States within the meaning of that term
wherever used in this title unless he acquired his United States
citizenship solely by reason of (1) his being a citizen of such
possession of the United States, or (2) his birth or residence
within such possession of the United States.
Sources
(Added Pub. L. 85-866, title I, Sec. 102(a), Sept. 2, 1958, 72
Stat. 1674.)
Miscellaneous
EFFECTIVE DATE
Section applicable to estates of decedents dying after Sept. 2,
1958, see section 102(d) of Pub. L. 85-866, set out as an Effective
Date of 1958 Amendment note under section 2011 of this title.
