Try to find any definition for State and United States that means the 50 states, the States of the Union, or even lists the names of the states by name. 26 USC 4612 does, but that is for petroleum taxes. If anyone bothers to study the Alaska and Hawaii Omnibus Acts that managed their transition from territories to States of the Union, you will see Alaska and Hawaii were removed from the Internal Revenue Code and not added elsewhere.
http://supremelaw.org/fedzone11/index.htm
Try to find any definition for State and United States that means the 50 states, the States of the Union, or even lists the names of the states by name. 26 USC 4612 does, but that is for petroleum taxes. If anyone bothers to study the Alaska and Hawaii Omnibus Acts that managed their transition from territories to States of the Union, you will see Alaska and Hawaii were removed from the Internal Revenue Code and not added elsewhere. http://supremelaw.org/fedzone11/index.htm