{"identifier":"/us/usc/t26/s2208","title":26,"num":"\u00a7\u202f2208.","heading":"Certain residents of possessions considered citizens of the United States","text":"\u00a7\u202f2208.\nCertain residents of possessions considered citizens of the United States\nA 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 \u201ccitizen\u201d 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.","url":"https://projectusc.org/usc/t26/s2208.html","content":[{"t":"sec","id":"/us/usc/t26/s2208","children":[{"t":"num","text":"\u00a7\u202f2208."},{"t":"heading","text":"Certain residents of possessions considered citizens of the United States"},{"t":"content","text":"\n","children":[{"t":"p","text":"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 \u201ccitizen\u201d 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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}