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State, United States, and citizen

1 rule0 of 2 subsections

For purposes of this chapter—

(1) State

(1)State#

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

(2)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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Whole section

Encodings · 1

citizen_of_united_states_for_section26 USC § 3121 (e) · derived

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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Shown source

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 — State, United States, and citizen · Axiom

State, United States, and citizen

1 rule0 of 2 subsections

Official source

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For purposes of this chapter—

(1) State

(1)State#

The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

(2)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.

in view

Whole section

Encodings · 1

citizen_of_united_states_for_section26 USC § 3121 (e) · derived

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
      )

open in graph ↗

▸rulespec code

Shown source

statutes/26/3121/e.yaml

Displaying the canonical repository encoding.

View on GitHub

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
        )