[Code of Federal Regulations]

[Title 26, Volume 14]

[Revised as of January 1, 2001]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR31.3121(e)-1]

[Page 70]

TITLE 26--INTERNAL REVENUE

CHAPTER I--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY--

(Continued)

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents

Subpart B--Federal Insurance Contributions Act (Chapter 21, Internal

Revenue Code of 1954)

Sec. 31.3121(e)-1 State, United States, and citizen.

(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]