Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.9 KiB
Markdown
42 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 2209"
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description: "Certain residents of possessions considered nonresidents not citizens of the United States"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "11"
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chapter_name: "ESTATE TAX"
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section: "2209"
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citation: "26 U.S.C. § 2209"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s2209"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "dfe76625b29bd03a52a535e5449239cac17489d5a10dc776b68d9ecee03c73d3"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "155765a725066b2aa2d284ac2f1e88aaecad911d6a06f010fb7bc27319c2d88d"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
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## Text
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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.
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(Added Pub. L. 86–779, § 4(b)(1), Sept. 14, 1960, 74 Stat. 999.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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