The federal government has used these definitions correctly, but its agents of the Internal Revenue Service and the Department of Justice seem to erroneously assume that the definitions mean the fifty States of the Union (America) when they look at the word “States” in 26 U.S.C. 7701(a)(9). It would be disingenuous to use the common everyday meaning of the terms “United States” or “State” when talking about the tax laws and many other
laws that are enacted under the local municipal authority of the “United States” government within and for the District of Columbia.
United States. – The term “United States,” when used in a geographical sense, includes only the States and the District of Columbia. Title 26 U.S.C. 7701(a) (9)
The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. Title 26 U.S.C. 3121(e) (1)
The following congressional Acts reveal the crafty illusory way in which the federal government uses correct English and how Congress changes the meanings of words by using “congressional” definitions. For example, all the United States Code definitions had to be changed to allow Alaska and Hawaii to join the Union of States united under the Constitution. When Alaska joined the Union, Congress added a new definition of “States of the United States.” Omnibus
Acts at 86th Congress, 1st Session, Volume 73, 1959, and 2nd Session, Volume 74, 1960, Public Laws 86-70 and 86-624.
This definition had never appeared before, to wit:
Sec. 48. Whenever the phrase “continental United States” is used in any law of the United States enacted after the date of enactment of this Act, it shall mean the 49 States on the North American Continent and the District of Columbia, unless otherwise expressly provided. [Emphasis added]
Where is it otherwise expressly provided?
Answer:
Sec. 22. (a) Section 2202 of the Internal Revenue Code of 1954 (relating to missionaries in foreign service), and sections 3121(e)(1), 3306(j), 4221(d)(4), and 4233 (b) of such code (each relating to a special definition of “State”) are amended by striking out “Alaska”.
(b) Section 4262 (c) (1) of the Internal Revenue Code of 1954 (definition of “continental United States”) is amended to read as follows: “(1) Continental United States. – The term ‘continental United States’ means the District of Columbia and the States other than Alaska.”
When Hawaii was admitted to the Union, Congress again changed the above definition, to wit:
Sec. 18. (a) Section 4262 (c)(l) of the Internal Revenue Code of 1954 (relating to the definition of “continental United States” for purposes of the
tax on transportation of persons) is amended to read as follows:
“(1) Continental United States. – The term ‘continental United States’ means the District of Columbia and the States other than Alaska and Hawaii.”
WHAT ARE THE STATES OTHER THAN ALASKA AND HAWAII?
They certainly cannot be the other forty-eight States united by and under the Constitution, because Alaska and Hawaii at that point in time had just joined the Union, right? The same definitions apply to the Social Security Act. So, what is left? Answer: the District of Columbia, Puerto Rico, Guam, Virgin Islands, Northern Mariana Islands, etc. These are the States of (i.e. belonging to) the “United States” and which are under its sovereignty and exclusive political jurisdiction. Do not confuse
this term with States of the Union, because the word “of ” means “belonging to” in this context.
Congress can also change the definition of “United States” for two sentences and then revert back to the definition it used before these two sentences. This is proven in Public Law 86-624, page 414, under School Operation Assistance in Federally Affected Areas.
Affected Areas, section (d)(2): “The fourth sentence of such subsection is amended by striking out ‘in the continental United States (including Alaska)’ and inserting in lieu thereof ‘(other than Puerto Rico, Wake Island, Guam, or the Virgin Islands)’ and by striking out ‘continental United States’ in clause (ii) of such sentence and inserting in lieu thereof ‘United States’ (which for purposes of this sentence and the next sentence
means the fifty States and the District of Columbia). The fifth sentence of such subsection is amended by
striking out ‘continental’ before ‘United States’ each time it appears therein and by striking out ‘including Alaska.’”
This one section, standing alone and by the words of its construction, contains all the evidence needed to prove that the term “United States” on either side of these sentences do not mean the fifty States united by and under the Constitution. If that is not convincing, then see the following:
26 C.F.R. 31.3121(e) -1 State, United States, and citizen.
(a) When used in the regulations in this subpart, the term “State” includes [in its restrictive form] the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Territories of Alaska and Hawaii before their admission as States, and (when used with respect to services performed after 1960) Guam and American Samoa.
