26 U.S.C. § 2209: Certain residents of possessions considered nonresidents not citizens of the United States

26 U.S.C. 2209: Certain residents of possessions considered nonresidents not citizens of the United StatesText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX

Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§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.