FEDERAL · 26 U.S.C. · Chapter Subchapter C—Miscellaneous
Certain residents of possessions considered citizens of the United States
26 U.S.C. § 2208
Title26 — Internal Revenue Code
ChapterSubchapter C—Miscellaneous
This text of 26 U.S.C. § 2208 (Certain residents of possessions considered citizens of the United States) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 2208.
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.
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History
(Added Pub. L. 85–866, title I, §102(a), Sept. 2, 1958, 72 Stat. 1674.)
Editorial Notes
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.
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.
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Bluebook (online)
26 U.S.C. § 2208, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2208.