26 U.S. Code § 2208 - Certain residents of possessions considered 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 “citizen” of the United States within the meaning of that term wherever used in this title unless he 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. 85–866, title I, § 102(a),Sept. 2, 1958, 72 Stat. 1674.)
Effective Date

Section applicable to estates of decedents dying after Sept. 2, 1958, see section 102(d) ofPub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 2011 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.