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26 U.S.C. § 2104

Property within the United States

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2104, Property within the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463193
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Full text

For purposes of this subchapter shares of stock owned and held by a nonresident not a citizen of the United States shall be deemed property within the United States only if issued by a domestic corporation. For purposes of this subchapter, any property of which the decedent has made a transfer, by trust or otherwise, within the meaning of sections 2035 to 2038, inclusive, shall be deemed to be situated in the United States, if so situated either at the time of the transfer or at the time of the decedent’s death. For purposes of this subchapter, debt obligations of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 93-17(H.R. 3577)1973-04-10
    Interest Equalization Tax Extension Act of 1973
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 93-625(H.R. 421)1975-01-03
    A bill to amend the Tariff Schedules of the United States to permit the importation of upholstery regulators, upholsterer's regulating needles, and upholsterer's pins free of duty.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 104-188(H.R. 3448)1996-08-20
    Small Business Job Protection Act of 1996
    House: 354–72Senate: 76–22
  • Amended byPub. L. 111-226(H.R. 1586)2010-08-10
    FAA Air Transportation Modernization and Safety Improvement Act
    House: 247–161Senate: 93–0
  • Amended byPub. L. 113-295(H.R. 5771)2014-12-19
    Tax Increase Prevention Act of 2014
    House: 378–46Senate: 76–16