US Code

Public Law 119-102 (07/12/2026)

4 U.S.C. § 110

Same; definitions

Section text and notes

As used in sections 105–109 of this title—
(a)
section 3797 of title 26 The term “person” shall have the meaning assigned to it in .
(b)
section 104 of this title The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of are applicable.
(c)
The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
(d)
The term “State” includes any Territory or possession of the United States.
(e)
The term “Federal area” means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.

July 30, 1947, ch. 389 61 Stat. 645 (, .)

Editorial Notes

References in Text

Section 3797 of title 26section 7701(a)(1) of Title 26Pub. L. 99–514, § 2100 Stat. 2095 section 1 of Title 26section 7852(b) of Title 26, referred to in subsec. (a), is a reference to section 3797 of the Internal Revenue Code of 1939, which was repealed by section 7851 of the Internal Revenue Code of 1954, Title 26, and is covered by . The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by , , . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding , Internal Revenue Code. See also , Internal Revenue Code, for provision that references in any other law to a provision of the 1939 Code, unless expressly incompatible with the intent thereof, shall be deemed a reference to the corresponding provision of the 1986 Code.