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26 U.S.C. § 4006

U.S. CodeFederal
About This Law
pg_id_43945::119-84
Title
26 — Internal Revenue Code
Chapter
STC/CH23
Release
119-84
Release Date
2026-04-17

Section Text

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In this title, the terms ‘compensation’, ‘regular compensation’, ‘extended compensation’, ‘benefit year’, ‘base period’, ‘State’, ‘State agency’, ‘State law’, and ‘week’ have the respective meanings given such terms under section 205 of the Federal-State Extended Unemployment Compensation Act of 1970 [Pub. L. 91–373] (26 U.S.C. 3304 note).

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