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Where is the "United States" defined in U.S.C. Title 26

With every act of congress passed, there is a section that defines what certain terms in said act mean. In U.S.C. Title 28, for example, the term "United States" is define is section 3002(15) as "a federal corporation". Well, 26 U.S.C., the income tax code, also has a defintions section at Section 7701.

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