26 USC Section 7701 (a) (9) "United States. The term "United States" when used in a geographic sense includes only the States and the District of Columbia."
Black's Law Dictionary, Sixth Edition P.763
Include. (Lat. inclaudere to shut in, keep within.) To confine within, hold as in an inclosure, take in, attain, shut up , contain, inclose, comprise, comprehend, embrace, involve. Term may, according to context, express an enlargement and have the meaning of and or in addition to, or merely specify a particular thing already included within general words theretofore used. "Including" within statute is interpreted as a word of enlargement or of illustrative application as well as a word of limitation.
Now Read: 26 USC Section 3121 (e) (1) "State. The term "State" (is "confined within, held as in an inclosure, taken in, attained, shut up to, contains, inclosed to, comprises, comprehends, embraces, involves") the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa."
Did I miss something?
Boonie Rat
MACV SOCOM, PhuBai/Hue '65-'66
Now Read: 26 USC Section 3121 (e) (1) "State. The term "State" (is "confined within, held as in an inclosure, taken in, attained, shut up to, contains, inclosed to, comprises, comprehends, embraces, involves") the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa."
26 USC Section 3121 (e) (1) "State. The term "State" (is "confined within, held as in an inclosure, taken in, attained, shut up to, contains , inclosed to, comprises, comprehends, embraces, involves") the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa."
Yes you missed something. Common sense. The statute here is using "include" to meand that, in addition to the states, they are including these other territories whenever the statute mentions states. To have the interpretation you want, it would have to say something to the effect of "includes only."
Includes and including -- -- The terms "includes" and "including" when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.
This definition has been upheld by the US Supreme Court.