26 U.S.C. § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States
submitted 66 years ago by Pub. L. 86-779 to r/title-26-INTERNAL-REVENUE-CODE · 94 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 “nonresident not a citizen of the United States” wherever that term is used in this title for purposes of this chapter’s tax, but only if the person became a United States citizen solely because the person was a citizen of that possession, or solely 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 “nonresident not a citizen of the United States” wherever that term is used in this title for purposes of this chapter’s tax, but only if the person became a United States citizen solely because the person was a citizen of that possession, or solely 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 “nonresident not a citizen of the United States” within the meaning of that term wherever used in this title, but only if such person 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. 86–779, § 4(b)(1), Sept. 14, 1960, 74 Stat. 999.)
- 1960Enacted · Pub. L. 86-779 · 74 Stat. 999
A history note hasn’t been published yet. The record shows enactment by Pub. L. 86-779 on 1960-09-14.
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