26-U.S.C.-2208

§2208 – Certain Residents of Possessions Considered Citizens of The United States

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2208

Details

• Reference: Section 2208
• Legend: §2208 – Certain Residents of Possessions Considered Citizens of The United States
• USCode Year: 2013

Provision Content

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.)

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 2011 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2058 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2058, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

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