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.
(Added Pub. L. 86–779, §4(b)(1), Sept. 14, 1960, 74 Stat. 999.)
Sections: Previous 2204 2205 2206 2207 2207A 2207B 2208 2209 2501 2502 2503 2504 2505 2511 2512 Next
Last modified: October 26, 2015