Browse Arkansas Code titles and sections
26 U.S.C. § 2208 — Certain residents of possessions considered 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 “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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2208
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: b6a28693389829792d9a40c84c480c6d290ba5c6eb988619a3d0ed9205e70231. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_c2c8f1700b4c5f68841e1582
Source file: Laws/federal/codes/united-states-code/title-26/section-2208-certain-residents-of-possessions-considered-citizens-of-the-united-state--8355383662.md
Pages: Not recorded – Not recorded
Passage SHA-256: 053b5efb89c08fdf03761cd229167f5b51eb9326c6a3770d26bd511f243bda05
Source location: Title 26, Chapter 11, § 2208; chapter-011-estate-tax.md
Stored source content
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.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The tax imposed by section 2001 shall be credited with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any foreign country in respect of any property situated within such foreign country and included in the gross estate (not including any such taxes paid with respect to the estate of a person other than the decedent). The determination of the country within which property is situated shall be made in accordance with the rules applicable under subchapter B (sec. 2101 and following) in determining whether property is situated within or without the United States.
**(b) Limitations on credit** The credit provided in this section with respect to such taxes paid to any foreign country—
(1) shall not, with respect to any such tax, exceed an amount which bears the same ratio to the amount of such tax actually paid to such foreign country as the value of property which is—
(A) situated within such foreign country,
(B) subjected to such tax, and
(C) included in the gross estate
bears to the value of all property subjected to such tax; and
(2) shall not, with respect to all such taxes, exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the credits provided by sections 2010 and 2012) as the value of property which is—
(A) situated within such foreign country,
(B) subjected to the taxes of such foreign country, and
(C) included in the gross estate
bears to the value of the entire gross estate reduced by the aggregate amount of the deductions allowed under sections 2055 and 2056.
**(c) Valuation of property**
(1) The values referred to in the ratio stated in subsection (b)(1) are the values determined for purposes of the tax imposed by such fore
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2014
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
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. § 2208
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.