§2209. Certain residents of possessions considered nonresidents not citizens of the United States — Inbound Citations

Citations to 26 U.S.C. § 2209 as a whole

• 26 U.S.C. § 2102(b)(2)

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  (2) In the case of a decedent who is considered to be a “nonresident not a citizen of the United States” under section 2209, the credit under this subsection shall be the greater of—

  (A) $13,000, or

  (B) that proportion of $46,800 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.