26 CFR 20.2202-1 - Missionaries in foreign service.

§ 20.2202-1 Missionaries in foreign service.
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.

Title 26 published on 2014-04-01

no entries appear in the Federal Register after this date.

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