26 USC 3121 (employment taxes)
(e) State, United States, and citizenFor 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.
(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.
26 USC 4612 (a)(4)(A) United States
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.
Compare with
26 USC 3121 (employment taxes) (e) State, United States, and citizenFor 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. (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.
26 USC 4612 (a)(4)(A) United States 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.
If you want to look at this more deeply, I suggest http://www.supremelaw.org/copyrite/deoxy.org/fz/fedzone.htm which is free and has 14 chapters of analysis.
Exactly. Excellent post fren.