26 C.F.R. § 301.6365-1

Definitions.

Last amended: 2016Year: 2026Length: 67 wordsSubsections: 2Official source

Cite as 26 C.F.R. § 301.6365-1 (2026)

(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. [T.D. 7577, 43 FR 59375, Dec. 20, 1978]
26 C.F.R. § 301.6365-1: Definitions. | Justis AI