26 U.S.C. § 2208
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
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.
26 U.S.C. § 2208
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection 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 2014 of this title.