26 CFR 20.2202-1
§ 20.2202-1 Missionaries in foreign service.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2202-1, § 20.2202-1 Missionaries in foreign service, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112654
- Permanent ID
ys:prov:112654@1- SHA-256
41c1805d48356a123c7315824cb002d23fed477b9b12bb8f0a8f6edf159192e6
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Full text
Section 2202 provides that a duly commissioned missionary, dying while in foreign missionary service under a board of foreign missions of a religious denomination in the United States, is presumed to have retained a United States residence (see paragraph (b)(1) of § 20.0-1) held at the time of his commission and departure for foreign service, in the absence of relevant facts other than his intention to remain permanently in such foreign service.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.