Stock in corporation
For purposes of this subchapter shares of stock owned and held by a nonresident not a citizen of the United States shall be deemed property within the United States only if issued by a domestic corporation.
Revocable transfers and transfers within 3 years of death
For purposes of this subchapter, any property of which the decedent has made a transfer, by trust or otherwise, within the meaning of sections 2035 to 2038, inclusive, shall be deemed to be situated in the United States, if so situated either at the time of the transfer or at the time of the decedent’s death.
Debt obligations
Aug. 16, 1954, ch. 73668A Stat. 397Pub. L. 89–809, title I, § 108(c)80 Stat. 1572Pub. L. 91–172, title IV, § 435(b)83 Stat. 625Pub. L. 93–17, § 3(a)(1)87 Stat. 12Pub. L. 93–625, § 9(b)88 Stat. 2116Pub. L. 94–455, title XX, § 2001(c)(1)(L)90 Stat. 1853Pub. L. 100–647, title I, § 1012(q)(11)102 Stat. 3525Pub. L. 104–188, title I, § 1704(t)(38)110 Stat. 1889Pub. L. 111–226, title II, § 217(c)(3)124 Stat. 2402Pub. L. 113–295, div. A, title II, § 221(a)(98)128 Stat. 4051(, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 113–2952014—Subsec. (c). substituted “Deposits” for “With respect to estates of decedents dying after , deposits” in concluding provisions.
Pub. L. 111–2262010—Subsec. (c). , in concluding provisions, struck out before period at end “or to a debt obligation of a domestic corporation if any interest on such obligation, were such interest received by the decedent at the time of his death, would be treated by reason of section 861(a)(1)(A) as income from sources without the United States”.
Pub. L. 104–1881996—Subsec. (c). substituted “section 861(a)(1)(A)” for “subparagraph (A), (C), or (D) of section 861(a)(1)” in concluding provisions.
Pub. L. 100–6471988—Subsec. (c). substituted “subparagraph (A), (C), or (D) of section 861(a)(1)” for “section 861(a)(1)(B), section 861(a)(1)(G), or section 861(a)(1)(H)”.
Pub. L. 94–4551976—Subsec. (b). substituted “and transfers within 3 years of death” for “and transfers in contemplation of death” after “Revocable transfers”.
Pub. L. 93–625section 861(a)(1)(H) of this title1975—Subsec. (c). inserted reference to in last sentence.
Pub. L. 93–17section 861(a)(1)(G) of this title1973—Subsec. (c). made subsec. (c) inapplicable to debt obligations where interest on such obligations is treated as income from sources without the United States by reason of .
Pub. L. 91–1721969—Subsec. (c). substituted “” for “” in provisions deeming deposit with a domestic branch of a foreign corporation if such branch is engaged in the commercial banking business to be property within the United States.
Pub. L. 89–8091966—Subsec. (c). added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .
Effective Date of 2010 Amendment
Pub. L. 111–226section 217(d) of Pub. L. 111–226section 861 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions, see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 2001(d)(1) of Pub. L. 94–455section 2001 of this titleAmendment by not applicable to transfers made before , see , set out as a note under .
Effective Date of 1975 Amendment
Pub. L. 93–625section 9(c) of Pub. L. 93–625section 861 of this titleAmendment by applicable with respect to estates of decedents dying after , see , set out as a note under .
Effective Date of 1973 Amendment
Pub. L. 93–17, § 3(a)(2)87 Stat. 12
Effective Date of 1966 Amendment
Pub. L. 89–809section 108(i) of Pub. L. 89–809section 2101 of this titleAmendment by applicable with respect to estates of decedents dying after , see , set out as a note under .
Short Title of 1973 Amendment
Pub. L. 93–17, § 1(a)87 Stat. 12