1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i4
  6. § 301.6365-1

View all text of Subpart 0-i 4 [§ 301.6330-1 - § 301.6365-2]

§ 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.

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

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6365-1