26 U.S.C. § 2208
Certain residents of possessions considered citizens of the United States
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 2208, Certain residents of possessions considered citizens of the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463208
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053b5efb89c08fdf03761cd229167f5b51eb9326c6a3770d26bd511f243bda05
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Full text
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.
Legislative history
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