
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2208]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
                       Subchapter C--Miscellaneous
 
Sec. 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, Sec. 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) of Pub. L. 85-866, set out as an Effective Date 
of 1958 Amendment note under section 2011 of this title.
