Mentions of “COMMONWEALTH” — 2 found on pages 10, 18
… . (v) For purposes of this paragraph, the term “United States” includes the states, the District of Columbia and the Commonwealth of Puerto Rico. Page 11 of 56 (F) Notwithstanding paragraph (10)(H) (14)(H) of this section, all service performed aft …
Open p.10 ↗… (16) (24) “States” includes, in addition to the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and Virgin Islands. (25) “Taxable wages” means the amount of remuneration with respect to employment pa …
Open p.18 ↗