Title 26

SECTION 20.2202-1

20.2202-1 Missionaries in foreign service.

§ 20.2202-1 Missionaries in foreign service.

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.

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