Internal Revenue Code · 26 U.S.C.
§ 2209. Certain residents of possessions considered nonresidents not citizens of the United States
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2209
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 14, 1960 by Pub. L. 86–779
- Length
- 106 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 3 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2209
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 3 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 86–779
Where it sits in the Code
Nearby sections
- § 2207 Liability of recipient of property over which decedent had power of appointment
- § 2207A Right of recovery in the case of certain marital deduction property
- § 2207B Right of recovery where decedent retained interest
- § 2208 Certain residents of possessions considered citizens of the United States
- § 2209 Certain residents of possessions considered nonresidents not citizens of the United States
- § 2210 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.