Title 26 — Internal Revenue CodeRelease 119-73
§2209 Certain residents of possessions considered nonresidents not citizens of the United States
Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous › § 2209
Summary
If a person died a U.S. citizen while living in a U.S. possession, they are treated for tax purposes in this title as a "nonresident not a citizen of the United States" only if they became a U.S. citizen solely because they were a citizen of that possession or solely because they were born or lived there.
Full Legal Text
Title 26, §2209
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2209
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73