DEFINITIONS OF THE TERM "UNITED STATES" FOUND IN THE INTERNAL REVENUE CODE AND REGULATIONS
What does "United States" mean within Title 26 `Internal Revenue Code'? Why would there be at least 14 different definitions of "United States" in the Tax Code? At the page linked to the topic heading above, make special note of where and when the words "fifty states" are used. Comparing these various definitions is most thought provoking when considering who is specifically liable under Income Tax Chapter 1 and Employment Tax Chapters 21 and 24. Alan Freeman has prepared an exhaustive investigation that you may download here (right click and select "Save As", in .zip format only). Mr. Freeman's investigation delves into the use of the term "United States" in the Internal Revenue Code, and delves into other important considerations, such as the use of the term "includes", which you may read on this linked page. An abbreviated treatment of Mr. Freeman's paper (21 points) is linked here.

168. Accelerated cost recovery system

(g) Alternative depreciation system for certain property

(6) Imported property

(B) Imported property

For purposes of this subsection, the term "imported property" means any property if -

(i) such property was completed outside the United States, or

(ii) less than 50 percent of the basis of such property is attributable to value added within the United States.

For purposes of this subparagraph, the term "United States" includes the Commonwealth of Puerto Rico and the possessions of the United States.


   217. Moving expenses

(d) Rules for application of subsection (c)(2)

(3) If -

(B) the condition of subsection (c)(2) cannot be satisfied at the close of a subsequent taxable year, In the case of a member of the Armed Forces of the United States on active duty who moves pursuant to a military order and incident to a permanent change of station -

(3) United States defined …

For purposes of this subsection and subsection (i), the term "United States" includes the possessions of the United States.

  


638. Continental shelf areas  

For purposes of applying the provisions of this chapter (including sections 861(a)(3) and 862(a)(3) in the case of the

performance of personal services) with respect to mines, oil and gas wells, and other natural deposits -

 (1) the term "United States" when used in a geographical sense includes the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the United States and over which the United States has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources; and

(2) the terms "foreign country" and "possession of the United States" when used in a geographical sense include the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the foreign country or such possession and over which the foreign country (or the United States in case of such possession) has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources, but this paragraph shall apply in the case of a foreign country only if it exercises, directly or indirectly, taxing jurisdiction with respect to such exploration or exploitation. No foreign country shall, by reason of the application of this section, be treated as a country contiguous to the United States.


927. Other definitions and special rules

(d) Other definitions

(3) United States defined

The term "United States" includes the Commonwealth of Puerto Rico.


993. Definitions

(g) United States defined

For purposes of this part, the term "United States" includes the Commonwealth of Puerto Rico and the possessions of

the United States.


3121. Definitions

(e) State, United States, and citizen

For purposes of this chapter -

(1) State  

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

(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. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.


3306. Definitions

(j) State, United States, and American employer

For purposes of this chapter -

(1) State

The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(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.


4121. Imposition of tax

(d) Definitions

(3) United States

The term "United States" has the meaning given to it by paragraph (1) of section 638.


4132. Definitions and special rules

  1. Definitions relating to taxable vaccines

(7) United States

The term "United States" has the meaning given such term by section 4612(a)(4).


4612. Definitions and special rules

(a) Definitions

(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.

(B) United States includes continental shelf areas

The principles of section 638 shall apply for purposes of the term "United States".

(C) United States includes foreign trade zones  

The term "United States" includes any foreign trade zone of the United States.


4662. Definitions and special rules

  1. Definitions

(2) United States

The term "United States" has the meaning given such term by section 4612(a)(4).


4672. Definitions and special rules

(b) Other definitions

(2) Taxable chemicals; United States

The terms "taxable chemical" and "United States" have the respective meanings given such terms by section

4662(a).


7651. Administration and collection of taxes in possessions

(2) Tax imposed in possession

(B) Applicable laws

All provisions of the laws of the United States applicable to the administration, collection, and enforcement of such tax (including penalties) shall, in respect of such tax, extend to and be applicable in such possession of the United States in the same manner and to the same extent as if such possession were a State, and as if the term "United States" when used in a geographical sense included such possession.


7701. Definitions

  1. When used in this title, 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.

(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.


[Code of Federal Regulations]

TITLE 26--INTERNAL REVENUE

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Sec. 1.911-2 Qualified individuals.

(g) United States. The term ``United States'' when used in a geographical sense includes any territory under the sovereignty of the United States. It includes the states, the District of Columbia, the possessions and territories of the United States, the territorial waters of the United States, the air space over the United States, and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the United States and over which the United States has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources.

Copyright Family Guardian Fellowship

Last revision: August 14, 2009 08:07 AM
   Home  About  Contact This private system is NOT subject to monitoring