Treasury Regulations · 26 CFR
§ 20.2202-1. Missionaries in foreign service.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2202
Cite as 26 CFR § 20.2202-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2202
- Length
- 74 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Section 2202 provides that a duly commissioned missionary, dying while in foreign missionary service under a board of foreign missions of a religious denomination in the United States, is presumed to have retained a United States residence (see paragraph (b)(1) of § 20.0-1) held at the time of his commission and departure for foreign service, in the absence of relevant facts other than his intention to remain permanently in such foreign service.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Miscellaneous
Nearby sections
- § 20.2202-1 Missionaries in foreign service.
- § 20.2203-1 Definition of executor.
- § 20.2204-1 Discharge of executor from personal liability.
- § 20.2204-2 Discharge of fiduciary other than executor from personal liability.
- § 20.2204-3 Special rules for estates of decedents dying after December 31, 1976; special lien under section 6324A.