StacksVerified U.S. federal law reference

26 CFR §301.6365-1 — -1 Definitions.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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.
  2. (b)Governor. For purposes of subchapter E and the regulations thereunder, the term “Governor” shall include the Mayor of the District of Columbia.