Us Code § 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
Full text of Us Code United States Code § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States, with citation guidance and answers to common questions.
§ 2209. Certain residents of possessions considered nonresidents not citizens of the United States
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.)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable with respect to estates of decedents dying after Sept. 14, 1960, see section 4(e)(2) of Pub. L. 86–779, set out as an Effective Date of 1960 Amendment note under section 2106 of this title.
About This Section
26 U.S.C. § 2209 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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