26 C.F.R. § 20.2202-1

Missionaries in foreign service.

Last amended: 2015Year: 2026Length: 72 wordsOfficial source

Cite as 26 C.F.R. § 20.2202-1 (2026)

Section 2202 provides that a duly commissioned missionary, dying while in foreign missionary service under a board of foreign missions of a religious denomination in the United States, is presumed to have retained a United States residence (see paragraph (b)(1) of § 20.0-1) held at the time of his commission and departure for foreign service, in the absence of relevant facts other than his intention to remain permanently in such foreign service.
Cross-references to the CFR
20.0-1
26 C.F.R. § 20.2202-1: Missionaries in foreign service. | Justis AI