26 C.F.R. § 301.6365-1

Current through November 30, 2024
Section 301.6365-1 - Definitions
(a)State. For purposes of subchapter E and the regulations thereunder, the term "State" shall include the District of Columbia, but shall not include the Commonwealth of Puerto Rico or any possession of the United States.
(b)Governor. For purposes of subchapter E and the regulations thereunder, the term "Governor" shall include the Mayor of the District of Columbia.

26 C.F.R. §301.6365-1

T.D. 7577, 43 FR 59375, Dec. 20, 1978