{"data":{"id":"us/26-u.s.c.-2208","jurisdiction":"us","citation":"26 U.S.C. § 2208","heading":"Certain residents of possessions considered citizens of the United States","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"053b5efb89c08fdf03761cd229167f5b51eb9326c6a3770d26bd511f243bda05","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2207b","next":"us/26-u.s.c.-2209"},"notice":"GroundRules: Original legal text. Not legal advice."}