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"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (9) The term 'United States' when used in a geographical sense includes only the States and the District of Columbia."
"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (10) The term 'State' shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title."
"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (26) The term 'trade or business' includes the performance of the functions of a public office."
"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (B) An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States"
"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (A) An alien individual shall be treated as a resident of the United States with respect to any calendar year if (and only if) such individual meets the requirements of clause (i), (ii), or (iii):
Such individual is a lawful permanent resident of the United States at any time during such calendar year.
Such individual meets the substantial presence test of paragraph (3).
Such individual makes the election provided in paragraph (4)."
"For purposes of this title [Title 26, the Internal Revenue Code (IRC)]... (30) The term 'United States person' means-
(A) a citizen or resident of the United States,
(B) a domestic partnership,
(C) a domestic corporation,
(D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and
(E) any trust if-
(i) a court within the United States is able to exercise primary supervision over the administration of the trust, and
(ii) one or more United States persons have the authority to control all substantial decisions of the trust."
"For purposes of this section-[Part IV - Domestic International Sale Corporations]... (b)(5)(A) In general
The term 'State' means-
(i) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands,
(ii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any municipality-
(I) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),
(II) which imposes a tax on income or wages, and
(III) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure, and
(iii) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any governmental entity-
(I) which is formed and operated by a qualified group of municipalities, and
(II) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure."
"As used in this chapter- [Chapter 12 - Immigration and Nationality]... (26) The term 'State' includes the District of Columbia, Puerto Rico, Guam, and the Virgin Islands of the United States."
"As used in this chapter: [Chapter 176 - Federal Debt Collection Procedure]... (14) 'State' means any of the several States, the District of Columbia, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Marianas, or any territory or possession of the United States."
"For the purposes of this chapter [Chapter 18 - Income and Franchise Taxes]... (45) 'State' means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory, or possession of the United States and any foreign country or political subdivision thereof.
"For the purposes of this chapter [Chapter 18 - Income and Franchise Taxes]... (53) 'Trade or business' means the engaging in or carrying on of any trade, business, profession, vocation, or calling, or commercial activity in the District of Columbia, including activities in the District that benefit a related entity of the taxpayer, the performance of functions of a public office, and the leasing of real or personal property in the District of Columbia by any person whether or not the property is leased directly by the person or through an agent, officer, or a representative, and whether or not the person, agent, officer, or representative performs any services in connection with the property."
"For purposes of this subchapter [Chapter 38 - Environmental Taxes]... (a)(4)
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.
The principles of section 638 shall apply for purposes of the term 'United States'.
The term 'United States' includes any foreign trade zone of the United States."
"For purposes of this part [Part IV - Domestic International Sale Corporations]... (g) For purposes of this part, the term 'United States' includes the Commonwealth of Puerto Rico and the possessions of the United States."
"As used in this chapter- [Chapter 12 - Immigration and Nationality]... (36) The term 'United States', except as otherwise specifically herein provided, when used in a geographical sense, means the continental United States, Alaska, Hawaii, Puerto Rico, Guam, and the Virgin Islands of the United States."
"As used in this chapter: [Chapter 176 - Federal Debt Collection Procedure]... (15) 'United States' means-
(A) a Federal corporation;
(B) an agency, department, commission, board, or other entity of the United States; or
(C) an instrumentality of the United States."
"For the purposes of this chapter [Chapter 18 - Income and Franchise Taxes]... (54) 'United States' means the United States of America and includes all of the states of the United States, the District of Columbia, and United States’ territories and possessions."
"For purposes of this chapter- [Chapter 24 - Collection of Income Tax at Source on Wages]... (c) the term "employee" includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term "employee" also includes an officer of a corporation."
"For purposes of this chapter- [Chapter 24 - Collection of Income Tax at Source on Wages]... (d) the term "employer" means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person,"...
"For purposes of this chapter, [Chapter 21 - Federal Insurance Contributions Act (FICA)]... (b) the term 'employment' means any service, of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States, or (ii) on or in connection with an American vessel or American aircraft under a contract of service which is entered into within the United States or during the performance of which and while the employee is employed on the vessel or aircraft it touches at a port in the United States, if the employee is employed on and in connection with such vessel or aircraft when outside the United States, or (B) outside the United States by a citizen or resident of the United States as an employee for an American employer (as defined in subsection (h)), or (C) if it is service, regardless of where or by whom performed, which is designated as employment or recognized as equivalent to employment under an agreement entered into under section 233 of the Social Security Act"
[PART II - Nonresident Aliens and Foreign Corporations]... (b)(1) "A nonresident alien individual engaged in trade or business within the United States during the taxable year shall be taxable as provided in section 1 or 55 on his taxable income which is effectively connected with the conduct of a trade or business within the United States."
[Chapter 2 - Tax on Self-Employment Income]
"The term 'net earnings from self-employment' means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business, plus his distributive share (whether or not distributed) of income or loss described in section 702(a)(8) from any trade or business carried on by a partnership of which he is a member; except that in computing such gross income and deductions and such distributive share of partnership ordinary income or loss-"
[Chapter 24 - Collection of Income Tax at Source on Wages] (f)(2)(A) "On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding allowance certificate relating to the withholding allowance claimed by the employee, which shall in no event exceed the amount to which the employee is entitled."
[Chapter 21 - Federal Insurance Contributions Act (FICA)]
In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of-
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and
(C) in any other case, $200,000.
During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country."
[Chapter 24 - Collection of Income Tax at Source on Wages] (a)(1) Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages..."
[Chapter 2 - Tax on Self-Employment Income]
"The term 'self-employment income' means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include-"
"For purposes of this chapter, [Chapter 21 - Federal Insurance Contributions Act (FICA)]... (e)(1) "The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa."
[Part III - Information Returns] (d) "A duplicate of any statement made pursuant to this section and in accordance with regulations prescribed by the Secretary shall, when required by such regulations, be filed with the Secretary."
"For purposes of this chapter, [Chapter 21 - Federal Insurance Contributions Act (FICA)]... (e)(2) The term "United States" when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa."
"For purposes of this chapter, [Chapter 21 - Federal Insurance Contributions Act (FICA)]... (a) the term 'wages' means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-..."
"For purposes of this chapter- [Chapter 24 - Collection of Income Tax at Source on Wages]... (a) the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer"
"That the word 'State' or 'United States' when used in this section shall be construed to include any Territory, Alaska, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions."
"That the word 'State' or 'United States' when used in this title shall be construed to include any Territory, the District of States construed. Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia"
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia"
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia."
"UNITED STATES - The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.
STATE —The word 'State' shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out provisions of this title."
"UNITED STATE - The term 'United States' when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.
STATE - The term 'State' shall be construed to include the Territories and the District of Columbia, where such construction is necessary to carry out provisions of this title."
