# 26 U.S.C. § 2208: Certain residents of possessions considered citizens of the United States

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2208>. Cite pinpoints as 26 U.S.C. § 2208(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.2208-1](/26/reg/20.2208-1.md): Certain residents of possessions considered citizens of the United States. (interprets § 2208)

## Amendments

- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1674