26 U.S.C. § 2208
§ 2208. Certain residents of possessions considered citizens of the United States
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History
Added in 1958 by the Public Law 85-866. Last changed September 2, 1958 by the Public Law 85-866.
Every change, newest first (1)
- September 2, 1958Public Law 85-866 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.