{"data":{"id":"us/26-cfr-20.2202-1","jurisdiction":"us","citation":"26 CFR 20.2202-1","heading":"-1 Missionaries in foreign service.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"41c1805d48356a123c7315824cb002d23fed477b9b12bb8f0a8f6edf159192e6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2107-1","next":"us/26-cfr-20.2203-1"},"notice":"GroundRules: Original legal text. Not legal advice."}