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26 U.S.C. § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States
Federal law — U.S. Code and appendices · legal_authorities
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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Source file: Laws/federal/codes/united-states-code/title-26/section-2209-certain-residents-of-possessions-considered-nonresidents-not-citizens-of--1936b083a0.md
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Source location: Title 26, Chapter 11, § 2209; chapter-011-estate-tax.md
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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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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definition of taxable estate** For purposes of the tax imposed by section 2101, the value of the taxable estate of every decedent nonresident not a citizen of the United States shall be determined by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States—
(1) **Expenses, losses, indebtedness, and taxes** — That proportion of the deductions specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded on a promise or agreement but was not contracted for an adequate and full consideration in money or money’s worth shall be allowable under this paragraph to the extent that it would be allowable as a deduction under paragraph (2) if such promise or agreement constituted a bequest.
(2) **Transfers for public, charitable, and religious uses**
(A) *In general* — The amount of all bequests, legacies, devises, or transfers (including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer is made before the date prescribed for the filing of the estate tax return)—
(i) to or for the use of the United States, any State, any political subdivision thereof, or the District of Columbia, for exclusively public purposes;
(ii) to or for the use of any domestic corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty
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Federal law — U.S. Code and appendices · legal_authorities
Page 2631
TITLE 26—INTERNAL REVENUE CODE
[§ 2210
1 Section numbers editorially supplied.
former subsec. (b) which read as follows: ‘‘If for any cal-
endar year tax is paid under chapter 12 with respect to
any person by reason of property treated as transferred
by such person under section 2036(c)(4), such person
shall be entitled to recover from the original transferee
(as defined in section 2036(c)(4)(C)(ii)) the amount which
bears the same ratio to the total tax for such year
under chapter 12 as—
‘‘(1) the value of such property for purposes of chap-
ter 12, bears to
‘‘(2) the total amount of the taxable gifts for such
year.’’
Subsec. (c). Pub. L. 101–508, § 11601(b)(1), redesignated
subsec. (d) as (c) and substituted ‘‘subsection (a)’’ for
‘‘subsections (a) and (b)’’ and ‘‘subsections (a) and (b)’’
for ‘‘subsections (a), (b), and (c)’’. Former subsec. (c) re-
designated (b).
Subsecs. (d), (e). Pub. L. 101–508, § 11601(b)(1)(A), redes-
ignated subsecs. (d) and (e) as (c) and (d), respectively.
Former subsec. (d) redesignated (c).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105–34 applicable with respect
to estates of decedents dying after Aug. 5, 1997, see sec-
tion 1302(c) of Pub. L. 105–34, set out as a note under
section 2207A of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101–508 applicable in the case
of property transferred after Dec. 17, 1987, see section
11601(c) of Pub. L. 101–508, set out as a note under sec-
tion 2036 of this title.
EFFECTIVE DATE
Section effective as if included in provisions of Rev-
enue Act of 1987, Pub. L. 100–203, title X, except that if
an amount is included in the gross estate of a decedent
under section 2036 of this title other than so
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2209
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