During
the night I had an urge to get up and go to my computer and search Google a question and that is, is the District of Columbia a state? This is what I found in part:
Article 1, Section 8 of the U.S. Constitution grants Congress complete legislative authority over the district.
"To exercise exclusive Legislation in all Cases whatsoever, over such District (not exceeding ten miles
square) as may, by Cession of particular States, and the acceptance of Congress, become the Seat of the Government of the United States" (U.S. Const. Art. I, § 8). The U.S. Constitution, with this proclamation, left the legal formation of a national capital up to the U.S. Congress. To this day, the District of Columbia is neither a state nor a territory and remains under congressional jurisdiction.
In my opinion, in the following sections notice that it always first gives the definition of the term State before it gives the definition of the term United States. What I am pointing out here is that when it gives the definition of the term State it includes more than one which it would make it plural, i.e. “States” and none of the states in the definitions are not
States that was admitted into the Union on equal footing with the original States, in all respects whatsoever.
When it defines United States as
26 U.S. Code § 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. NONE OF THESE ARE STATES OF THE UNION.
(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. NONE OF THESE ARE IN THE UNION OF STATES
26 U.S. Code § 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. NONE OF THESE ARE STATES OF THE UNION.
(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. NONE OF THESE ARE IN THE UNION OF STATES
Notice below they clearly define "United States" as “50 States” then it includes District of Columbia and other territories and possessions.
26
U.S. Code Subchapter A - Tax on Petroleum
26 U.S. Code § 4612 - Definitions and special rules
(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.
