26 U.S.C. § 2209

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 2209

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

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection 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.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.