26 C.F.R. § 301.6365-1. - § 301.6365-1 Definitions.

Current as of September 25, 2026
Section 301.6365-1 - § 301.6365-1 Definitions.
Section 301.6363-4 - § 301.6363-4 Judicial Review.Section 301.6365-2 - § 301.6365-2 Commencement and Cessation of Applicability of Subchapter E to Individual Taxpayers.

§ 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.7577,43FR59375,Dec.20,1978T.D. 7577, 43 FR 59375, Dec. 20, 1978
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