26 USC § 2208 - Certain residents of possessions considered citizens of the United States

---
identifier: "/us/usc/t26/s2208"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2208 - Certain residents of possessions considered citizens of the United States"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2208"
section_name: "Certain residents of possessions considered citizens of the United States"
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]"
source_credit: "(Added Pub. L. 85–866, title I, § 102(a), Sept. 2, 1958, 72 Stat. 1674.)"
---


# § 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.

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**Source Credit**: (Added Pub. L. 85–866, title I, § 102(a), Sept. 2, 1958, 72 Stat. 1674.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to estates of decedents dying after , see , set out as an Effective Date of 1958 Amendment note under .