Daily eCFR

§ 31.3306(j)-1 State, United States, and citizen.

26 CFR 31.3306(j)-1

Citation26 CFR 31.3306(j)-1

CorpusDaily eCFR

Displayed edition2026-10-01

Last updated2026-10-01

§ 31.3306(j)-1 State, United States, and citizen.

(a) When used in the regulations in this subpart, the term “State” includes the District of Columbia, the Territories of Alaska and Hawaii before their admission as States, and (when used with respect to remuneration paid after 1960 for services performed after 1960) the Commonwealth of Puerto Rico.

(b) When used in the regulations in this subpart, the term “United States”, when used in a geographical sense, means the several States (including the Territories of Alaska and Hawaii before their admission as States), and the District of Columbia. When used in the regulations in this subpart with respect to remuneration paid after 1960 for services performed after 1960, the term “United States” also includes the Commonwealth of Puerto Rico when the term is used in a geographical sense, and the term “citizen of the United States” includes a citizen of the Commonwealth of Puerto Rico.

[T.D. 6658, 28 FR 6641, June 27, 1963]

Authority26 U.S.C. 7805. Section 31.3111-6 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281. Sections 31.3121(a)-1, 31.3121(a)-3, 31.3231(e)-1, 31.3231(e)-3, 31.3306(b)-1, 31.3306(b)-2, 31.3401(a)-1, and 31.3401(a)-4 also issued under 26 U.S.C. 62. Section 31.3121(b)(7)-2 also issued under 26 U.S.C. 3121(b)(7)(F). Section 31.3121(b)(19)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3131-1 also issued under 26 U.S.C. 3131(g). Section 31.3132-1 also issued under 26 U.S.C. 3132(g). Section 31.3134-1 also issued under 26 U.S.C. 3134(m)(3). Section 31.3221-5 also issued under secs. 7001 and 7003, Public Law 116-127, 134 Stat. 178, and sec. 2301, Public Law 116-136, 134 Stat. 281. Section 31.3306(c)(18)-1 also issued under 26 U.S.C. 7701(b)(11). Section 31.3401(a)(6)-1 also issued under 26 U.S.C. 1441(c)(4) and 26 U.S.C. 3401(a)(6). Section 31.3402 also issued under 26 U.S.C. 3402(i) and (m). Section 31.3402(f)(1)-1 also issued under 26 U.S.C. 3402(m). Section 31.3402(f)(5)-1 also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(f)(5)-1T also issued under 26 U.S.C. 3402 (i) and (m). Section 31.3402(n)-1 also issued under 26 U.S.C. 6001, 6011 and 6364. Section 31.3402(r)-1 also issued under 26 U.S.C. 3402(p) and (r). Section 31.3405(a)-1 also issued under 26 U.S.C. 3405(a)(4). Sections 31.3406(a)-1 through 31.3406(i)-1 also issued under 26 U.S.C.3406(i). Section 31.3406(j)-1 also issued under 26 U.S.C. 3406(i). Section 31.3511-1 is also issued under 26 U.S.C. 3511(h). Section 31.6011(a)-3A is also issued under the authority of 26 U.S.C. 6011. Section 31.6011(a)-4 also issued under 26 U.S.C. 6011. Section 31.6051-1 also issued under 26 U.S.C. 6051. Section 31.6051-2 also issued under 26 U.S.C. 6051. Section 31.6051-3 also issued under 26 U.S.C. 6051. Sections 31.6053-3 (b)(5), (h) and (j)(9) and 31.6053-4 are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Sections 31.6053-3T and 31.6053-4T are also issued under sec. 1072 of Pub. L. 98-369, 98 Stat. 1052; and 26 U.S.C. 6001. Section 31.6060-1 also issued under 26 U.S.C. 6060(a). Section 31.6071(a)-1 also issued under 26 U.S.C.6071. Section 31.6071(a)-1A is also issued under the authority of 26 U.S.C. 6071. Section 31.6081-1 also issued under 26 U.S.C. 6081. Section 31.6109-2 also issued under 26 U.S.C. 6109(a). Section 31.6205-2 is also issued under 26 U.S.C. 6205(a)(1). Section 31.6302-1 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302-2, 31.6302-3, and 31.6302-4 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6302(c)-2A also issued under 26 U.S.C. 6157(d) and 6302(a) and (h). Section 31.6302(c)-3 also issued under 26 U.S.C. 6302(a) and (h). Section 31.6695-1 also issued under 26 U.S.C. 6695(b).

SourceT.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.