Ask yourself why the Alaska and Hawaii Omnibus Acts, which modified federal laws at the times that Alaska and Hawaii changed from federal territories to states of the Union, removed Alaska and Hawaii from definitions within various federal laws, and did not add them elsewhere? Why do the income tax laws mention the 50 states for petroleum excise taxes, but fail to refer to them for income taxes?
Ask yourself why the Alaska and Hawaii Omnibus Acts, which modified federal laws at the times that Alaska and Hawaii changed from federal territories to states of the Union, removed Alaska and Hawaii from definitions within various federal laws, and did not add them elsewhere? Why do the income tax laws mention the 50 states for petroleum excise taxes, but fail to refer to them for income taxes?