If we were supposed to have an IRS inside the 50 states of the Union (not on federal lands or territories), then they would have perfected these vague definitions to mention Idaho. Were they saving ink by failing to include Idaho?!
26 U.S. Code § 7701 - Definitions (a)
(9) United States
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
(10) State
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
Further (too long to fully explain here, I can give links later if anyone is interested), when Alaska and Hawaii changed from Territories to State of the Union, they were removed from definitions in the Internal Revenue Code and other federal laws, and NOT PLACED ELSEWHERE.
If we were supposed to have an IRS inside the 50 states of the Union (not on federal lands or territories), then they would have perfected these vague definitions to mention Idaho. Were they saving ink by failing to include Idaho?!
26 U.S. Code § 7701 - Definitions (a)
(9) United States
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
(10) State
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
Further (too long to fully explain here, I can give links later if anyone is interested), when Alaska and Hawaii changed from Territories to State of the Union, they were removed from definitions in the Internal Revenue Code and other federal laws, and NOT PLACED ELSEWHERE.