Statutory Reference Hub

This statutory hub compiles essential definitions from the United States Code and historical statutes that are directly relevant to our cause and legal argument. To ensure transparency and facilitate easy verification, each listed term—such as "United States," "State," and "Trade or Business"—is accompanied by a direct link to the official source, a scannable QR code, and a corresponding video that explains the specific legal context of these definitions.

General Definitions for Internal Revenue Code (IRC)

Unless otherwise defined

United States

26 U.S.C. § 7701(a)(9)
"The term 'United States' when used in a geographical sense includes only the States and the District of Columbia."
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State

26 U.S.C. § 7701(a)(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."
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Trade or Business

26 U.S.C. § 7701(a)(26)
"The term 'trade or business' includes the performance of the functions of a public office."
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United States person

26 U.S.C. § 7701(a)(9)

"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."

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Nonresident alien

26 U.S.C. § 7701(b)(1)(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 (within the meaning of subparagraph (A))."
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Resident Alien

26 U.S.C. § 7701(b)(1)(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):

(i) Lawfully admitted for permanent residence

Such individual is a lawful permanent resident of the United States at any time during such calendar year.

(ii) Substantial presence test

Such individual meets the substantial presence test of paragraph (3).

(iii) First year election

Such individual makes the election provided in paragraph (4)."

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Other Definitions of United States and State in the (IRC)

United States

28 U.S.C. § 3002(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."

State

28 U.S.C § 3002(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."

State

8 U.S.C. § 1101(a)(26)
"The term 'State' includes the District of Columbia, Puerto Rico, Guam, and the Virgin Islands of the United States."

United States

8 U.S.C. § 1101(a)(38)
"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."

State

26 U.S.C. § 6103

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.

United States

26 U.S.C. § 993(g)
"For purposes of this part, the term 'United States' includes the Commonwealth of Puerto Rico and the possessions of the United States."

United States

26 U.S.C. §4612(a)(4)

"(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."

Historical "United States" and "State" Definitions

1913

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.

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1916

"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."

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1919

"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"

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1921

"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"

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1924

"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."

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1926

"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."

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1932

"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."

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1934

"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."

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1936

"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."

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1938

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.

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1939

"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."

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1954

"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."

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Court Cases

Gould v. Gould

245 U.S. 151 (1917)
"In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the citizen."
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Stenberg v. Carhart

245 U.S. 151 (1917)
"When a statute includes an explicit definition, we must follow that definition, even if it varies from that terms ordinary meaning. Meese v. Keene, 481 U. S. 465, 484-485 (1987) ('It is axiomatic that the statutory definition of the term excludes unstated meanings of that term')"
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