§ 2208. Certain residents of possessions considered citizens of the United States
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/usc/title-26/section-2208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
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- Pub. L. 85–866, title I, § 102(a)
- 72 Stat. 1674
- section 102(d) of Pub. L. 85–866
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§ 2208
Certain residents of possessions considered citizens of the United States
U.S.C.×1
Pub. L.Pub. L. 85–866, title I, § 102(a)
Stat.72 Stat. 1674
Pub. L.section 102(d) of Pub. L. 85–866
Cites 4Cited by 1 across 1 source