Download IRC Definitions

IRC Definitions:
Sec. 7701. Definitions. (a) When used in this title (Title 26 - Internal Revenue Code), where not otherwise
distinctly expressed or manifestly incompatible with the intent thereof- ...
(9) United States. The term "United States" when used in a geographical sense includes only the States and
the District of Columbia. ...
(c) Includes and including. The terms "includes" and "including" when used in a definition contained in this
title shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Sec. 927. Other definitions and special rules. ... (d) For purposes of this subpart (Taxation of Foreign Sales
Corporations)- (3) United States defined. The term "United States" includes the Commonwealth of Puerto
Rico.
Sec. 993. Definitions. ... (g) United States defined. For purposes of this part (DISC), the term "United
States" includes the Commonwealth of Puerto Rico and the possessions of the United States.
Sec. 3121. Definitions. ... (e) State, United States, and Citizen. For purposes of this chapter (Chapter 21 FICA)- ... (2) United States. The term "United States" when used in a geographical sense includes the
Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
Sec. 3306. Definitions. ... (j) State, United States, and American employer. For purposes of this chapter
(Chapter 23 - FUTA)- ... (2) United States. The term "United States" when used in a geographical sense
includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
Sec. 4612. Definitions and special rules. (a) Definitions. For purposes of this subchapter (Subchapter A.
Tax on Petroleum Products)- ... (4) United States. (A) In general. The term "United States" means the 50
States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States,
the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
Sec. 7701. Definitions. When used in this title (Title 26 - Internal Revenue Code), where not otherwise
distinctly expressed or manifestly incompatible with the intent thereof- ... (10) State. The term "State" shall
be construed to include the District of Columbia, where such construction is necessary to carry out
provisions of this title.
Sec. 103. Interest on State and local bonds. ... (c) Definitions. For purposes of this section and Part IV (Tax
Exemption Requirements for State and Local Bonds)- ... (2) State. The term "State" includes the District of
Columbia and any possession of the United States.
Sec. 3121. Definitions. ... (e) State, United States, and Citizen. For purposes of this chapter (Chapter 21 FICA)- (1) State. The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico,
the Virgin Islands, Guam, and American Samoa.
Sec. 3306. Definitions. ... (j) State, United States, and American employer. For purposes of this chapter
(Chapter 23 - FUTA)- (1) State. The term "State" includes the District of Columbia, the Commonwealth of
Puerto Rico, and the Virgin Islands.
Sec. 4482. Definitions. ... (c) Other definitions and special rule. For purposes of this subchapter (Tax on
Use of Certain Vehicles)- (1) State. The term "State" means a State and the District of Columbia.
Sec. 6103. Confidentiality and disclosure of returns and return information. ... (b) Definitions. For purposes
of this section- ... (5) State. The term "State" means- (A) any of the 50 States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands.