26 USC § 2202 - Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
---
identifier: "/us/usc/t26/s2202"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2202 - Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2202"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "C"
subchapter_name: "Miscellaneous"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 2202. Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
Section, acts , ; , , ; , , , related to the presumption that missionaries duly commissioned and serving under boards of foreign missions are residents of the State or the District of Columbia wherein they resided at the time of their commission and departure for service.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to estates of decedents dying after , see , set out as an Effective Date of 1976 Amendment note under .