§ 2104. Property within the United States
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/usc/title-26/section-2104A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Stock in corporation 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.
(b)Revocable transfers and transfers within 3 years of death 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.
(c)Debt obligations For purposes of this subchapter, debt obligations of—
(1)a United States person, or
(2)the United States, a State or any political subdivision thereof, or the District of Columbia,
owned and held by a nonresident not a citizen of the United States shall be deemed property within the United States. Deposits with a domestic branch of a foreign corporation, if such branch is engaged in the commercial banking business, shall, for purposes of this subchapter, be deemed property within the United States. This subsection shall not apply to a debt obligation to which section 2105(b) applies.
(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(c), Nov. 13, 1966, 80 Stat. 1572; Pub. L. 91–172, title IV, § 435(b), Dec. 30, 1969, 83 Stat. 625; Pub. L. 93–17, § 3(a)(1), Apr. 10, 1973, 87 Stat. 12; Pub. L. 93–625, § 9(b), Jan. 3, 1975, 88 Stat. 2116; Pub. L. 94–455, title XX, § 2001(c)(1)(L), Oct. 4, 1976, 90 Stat. 1853; Pub. L. 100–647, title I, § 1012(q)(11), Nov. 10, 1988, 102 Stat. 3525; Pub. L. 104–188, title I, § 1704(t)(38), Aug. 20, 1996, 110 Stat. 1889; Pub. L. 111–226, title II, § 217(c)(3), Aug. 10, 2010, 124 Stat. 2402; Pub. L. 113–295, div. A, title II, § 221(a)(98), Dec. 19, 2014, 128 Stat. 4051.)
Connections5 cite this · traces to 5
Cited by 5 sections
statutes-at-large
- Public Law 93–621
- Public Law 111–226To modernize the air traffic control system, improve the safety, reliability, and availability of transportation by air in the United States, provide for modernization of the air traffic control system, reauthorize the Federal Aviation Administration, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
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35 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 397
- Pub. L. 89–809, title I, § 108(c)
- 80 Stat. 1572
- Pub. L. 91–172, title IV, § 435(b)
- 83 Stat. 625
- Pub. L. 93–17, § 3(a)(1)
- 87 Stat. 12
- Pub. L. 93–625, § 9(b)
- 88 Stat. 2116
- Pub. L. 94–455, title XX, § 2001(c)(1)(L)
- 90 Stat. 1853
- Pub. L. 100–647, title I, § 1012(q)(11)
- 102 Stat. 3525
- Pub. L. 104–188, title I, § 1704(t)(38)
- 110 Stat. 1889
- Pub. L. 111–226, title II, § 217(c)(3)
- 124 Stat. 2402
- 128 Stat. 4051
- Pub. L. 111–226
- Pub. L. 104–188
- Pub. L. 100–647
- Pub. L. 94–455
- Pub. L. 93–625
- Pub. L. 93–17
- Pub. L. 91–172
- Pub. L. 89–809
- section 217(d) of Pub. L. 111–226
- Pub. L. 99–514
- section 1019(a) of Pub. L. 100–647
- section 2001(d)(1) of Pub. L. 94–455
- section 9(c) of Pub. L. 93–625
- Pub. L. 93–17, § 3(a)(2)
- section 108(i) of Pub. L. 89–809
- Pub. L. 93–17, § 1(a)
Citation graph
cites case law
§ 2104
Property within the United States
Stat.×3
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 397
Pub. L.Pub. L. 89–809, title I, § 108(c)
Stat.80 Stat. 1572
Pub. L.Pub. L. 91–172, title IV, § 435(b)
Cites 40 · showing 10Cited by 5 across 2 sources