# Treas. Reg. § 20.2202-1: Missionaries in foreign service.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-20.2202-1>.

Section 2202 provides that a duly commissioned missionary, dying while in foreign missionary service under a board of foreign missions of a religious denomination in the United States, is presumed to have retained a United States residence (see paragraph (b)(1) of § 20.0-1) held at the time of his commission and departure for foreign service, in the absence of relevant facts other than his intention to remain permanently in such foreign service.