State.

State. Solely for purposes of paragraph (b) of this section, the term State means any of the 50 States, the District of Columbia, or any of the possessions of the United States, including American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands.
Solely for purposes ofparagraph (b)of this section, the termStatemeans any of the 50 States, the District of Columbia, or any of the possessions of the United States, including American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands.

Source

26 CFR § 57.2

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Scoping language

In general. This section explains the terms used in this part 57 for purposes of the fee.

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