26 U.S.C. § 2208 — Certain residents of possessions considered citizens of the United States
submitted 68 years ago by Pub. L. 85-866 to r/title-26-INTERNAL-REVENUE-CODE · 88 words · no verdicts yet
A decedent who was a United States citizen and lived in a United States possession when the decedent died is treated as a “citizen” of the United States wherever that term is used in this title for purposes of this chapter’s tax. This rule does not apply if the person became a United States citizen only because the person was a citizen of that possession, or only because the person was born or lived there.
A decedent who was a United States citizen and lived in a United States possession when the decedent died is treated as a “citizen” of the United States wherever that term is used in this title for purposes of this chapter’s tax. This rule does not apply if the person became a United States citizen only because the person was a citizen of that possession, or only because the person was born or lived there.
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.
Source credit: (Added Pub. L. 85–866, title I, § 102(a), Sept. 2, 1958, 72 Stat. 1674.)
- 1958Enacted · Pub. L. 85-866 · 72 Stat. 1674
A history note hasn’t been published yet. The record shows enactment by Pub. L. 85-866 on 1958-09-02.
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