Internal Revenue Code:Sec. 2209. Certain residents of possessions considered nonresidents not citizens of the United States

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle B - Estate and Gift Taxes
       CHAPTER 11 - ESTATE TAX
        Subchapter C - Miscellaneous
      

Statute

    Sec. 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.
 

Sources

    (Added Pub. L. 86-779, Sec. 4(b)(1), Sept. 14, 1960, 74 Stat. 999.)
 

Miscellaneous

                               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.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 2102 of this title.