26 U.S. Code § 7701 : United States Definition
AdminThe IRS Tax Code, United States is further defined to only include the District of Columbia. The term “Include” cannot expand to the states themselves because they are not mentioned or implied anywhere else in this code, and this interpretation is further cemented by the maxim “EJUSDEM GENERIS”, which states that a general term followed by specific terms can ONLY include the specific terms in statutes and in law.
- United States
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
- State
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
EJUSDEM GENERIS Maxim – Blacks Law Dictionary 4th Edition, Page 608
Of the same kind, class, or nature. In the construction of laws, wills, and other instruments, the "ejusdem generis rule" is, that where general words follow an enumeration of persons or things, by words of a particular and specific meaning, such general words are not to be construed in their widest extent, but are to be held as applying only to persons or things of the same general kind or class as those specifically mentioned. Black, Interp. of Laws, 141; Goldsmith v. U. S., C.C.A.N.Y., 42 F.2d 133, 137; Aleksich v. Industrial Accident Fund, 116 Mont. 69, 151 P.2d 1016, 1021.
EJUSDEM GENERIS Maxim – Merriam-Webster
https://www.merriam-webster.com/legal/ejusdem%20generis%20rule
a rule of construction: general words (as in a statute) that follow specific words in a list must be construed as referring only to the types of things identified by the specific words
