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."
Boonie Rat
MACV SOCOM, PhuBai/Hue '65-'66