Internal Revenue Code- general terms and definitions

26 USC 7701(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.

COMPARE WITH

Agriculture Code

7 U.S. Code § 349 - “State” defined

The term “State” means the States of the Union, Puerto Rico, the Virgin Islands, Guam and the Northern Mariana Islands.

Questions--

How does the Internal Revenue Code have jurisdiction in States of the Union?

Research 8 USC Immigration and Nationality. Does it apply to States of the Union? How does anyone become a citizen of the United States?

Even those who are naturalized are admitted under the laws of the United States as citizens of the United States of America:

8 U.S. Code § 1449 - Certificate of naturalization; contents A person admitted to citizenship in conformity with the provisions of this subchapter shall be entitled upon such admission to receive from the Attorney General a certificate of naturalization, which shall contain substantially the following information: Number of application for naturalization; number of certificate of naturalization; date of naturalization; name, signature, place of residence, autographed photograph, and personal description of the naturalized person, including age, sex, marital status, and country of former nationality; location of the district office of the Service in which the application was filed and the title, authority, and location of the official or court administering the oath of allegiance; statement that the Attorney General, having found that the applicant had complied in all respects with all of the applicable provisions of the naturalization laws of the United States, and was entitled to be admitted a citizen of the United States of America, thereupon ordered that the applicant be admitted as a citizen of the United States of America; attestation of an immigration officer; and the seal of the Department of Justice.

They had to mention US and USA because they are not the same. The US has laws, and the USA has citizens. The USA, not the US, is a member of the UN. The passport says USA on the cover. The passport data page says Nationality USA. By what operation of law does anyone become a US citizen (the subject of the tax laws)?