§ 2208. Certain residents of possessions considered citizens of the United States

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.

U.S. Code

§ 2208. Certain residents of possessions considered citizens of the United States