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United States

The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

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statutes/26/3121/e.yaml

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Rules

citizen_of_united_states_for_section

Derived

source: 26 USC 3121(e)(2)

- name: citizen_of_united_states_for_section
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(e)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a
              citizen of the United States) shall be considered, for purposes of this section, as a
              citizen of the United States.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        otherwise_citizen_of_united_states
        or (
          citizen_of_commonwealth_of_puerto_rico
          and not otherwise_citizen_of_united_states
        )

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us/statute/26/3121/e/2 — United States · Axiom