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Treasury Regulations (26 C.F.R.)

26 CFR § 31.3121(e)-1

State, United States, and citizen.

Official textecfr.govlast amended

# (a)

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

# (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), the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. When used in the regulations in this subpart with respect to services performed after 1960, the term “United States” also includes Guam and American Samoa when the term is used in a geographical sense. The term “citizen of the United States” includes a citizen of the Commonwealth of Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a citizen of Guam or American Samoa.

[T.D. 6744, 29 FR 8314, July 2, 1964]

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In this part (40 sections)
  1. 31.3121(b)(6)-1 · Services in employ of United States or…
  2. 31.3121(b)(7)-1 · Services in employ of States or their political…
  3. 31.3121(b)(7)-2 · Service by employees who are not members of a public…
  4. 31.3121(b)(8)-1 · Services performed by a minister of a church or a…
  5. 31.3121(b)(9)-1 · Railroad industry; services performed by an employee…
  6. 31.3121(b)(10)-1 · Services for remuneration of less than $50 for…
  7. 31.3121(b)(10)-2 · Services performed by certain students in the employ…
  8. 31.3121(b)(11)-1 · Services in the employ of a foreign government.
  9. 31.3121(b)(12)-1 · Services in employ of wholly owned instrumentality…
  10. 31.3121(b)(13)-1 · Services of student nurse or hospital intern.
  11. 31.3121(b)(14)-1 · Services in delivery or distribution of newspapers,…
  12. 31.3121(b)(15)-1 · Services in employ of international organization.
  13. 31.3121(b)(16)-1 · Services performed under share-farming arrangement.
  14. 31.3121(b)(17)-1 · Services in employ of Communist organization.
  15. 31.3121(b)(18)-1 · Services performed by a resident of the Republic of…
  16. 31.3121(b)(19)-1 · Services of certain nonresident aliens.
  17. 31.3121(b)(20)-1 · Service performed on a boat engaged in catching fish.
  18. 31.3121(c)-1 · Included and excluded services.
  19. 31.3121(d)-1 · Who are employees.
  20. 31.3121(d)-2 · Who are employers.
  21. 31.3121(e)-1 · State, United States, and citizen.
  22. 31.3121(f)-1 · American vessel and aircraft.
  23. 31.3121(g)-1 · Agricultural labor.
  24. 31.3121(h)-1 · American employer.
  25. 31.3121(i)-1 · Computation to nearest dollar of cash remuneration for…
  26. 31.3121(i)-2 · Computation of remuneration for service performed by an…
  27. 31.3121(i)-3 · Computation of remuneration for service performed by an…
  28. 31.3121(i)-4 · Computation of remuneration for service performed by…
  29. 31.3121(j)-1 · Covered transportation service.
  30. 31.3121(l)-1 · Agreements entered into by domestic corporations with…
  31. 31.3121(o)-1 · Crew leader.
  32. 31.3121(q)-1 · Tips included for employee taxes.
  33. 31.3121(r)-1 · Election of coverage by religious orders.
  34. 31.3121(s)-1 · Concurrent employment by related corporations with…
  35. 31.3121(v)(2)-1 · Treatment of amounts deferred under certain…
  36. 31.3121(v)(2)-2 · Effective dates and transition rules.
  37. 31.3123-1 · Deductions by an employer from remuneration of an employee.
  38. 31.3127-1 · Exemption for employers and their employees if both are…
  39. 31.3131-1 · Recapture of credits.
  40. 31.3132-1 · Recapture of credits.
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