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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2208

Certain residents of possessions considered citizens of the United States

Ch. 11 — ESTATE TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 11
Statutory Text

26 U.S.C. § 2208 — Certain residents of possessions considered citizens of the United States

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter C - Miscellaneous Sec. 2208 - Certain residents of possessions considered citizens of the United States From the U.S. Government Publishing Office, www.gpo.gov

§2208. Certain residents of possessions considered citizens of the United States

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.

(Added Pub. L. 85–866, title I, §102(a), Sept. 2, 1958, 72 Stat. 1674.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to estates of decedents dying after Sept. 2, 1958, see section 102(d) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 2014 of this title.

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-7B3D42
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 2208
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
5e3be197b64e74cf...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 2208 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 204326 U.S.C. § 204426 U.S.C. § 204526 U.S.C. § 204626 U.S.C. § 205126 U.S.C. § 205226 U.S.C. § 2053
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 2208