§ 2209. Certain residents of possessions considered nonresidents not citizens of the United States

149 words·~1 min read·/usc/title-26/section-2209

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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 “nonresident not a citizen of the United States” within the meaning of that term wherever used in this title, but only if such person 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. 86–779, § 4(b)(1), Sept. 14, 1960, 74 Stat. 999.)

Connections2 cite this · traces to 1

Cited by 2 sections

U.S. Code

§ 2106
Taxable estate

statutes-at-large

Public Law 86–779

Traces to 1 document

U.S. Code

Taxable estate
§ 2106

3 references not yet in our index

Pub. L. 86–779, § 4(b)(1)
74 Stat. 999
section 4(e)(2) of Pub. L. 86–779

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§ 2209

Certain residents of possessions considered nonresidents not citizens of the United States

Stat.×1

U.S.C.×1

U.S.C.§ 2106

Pub. L.Pub. L. 86–779, § 4(b)(1)

Stat.74 Stat. 999

Pub. L.section 4(e)(2) of Pub. L. 86–779

Cites 4Cited by 2 across 2 sources