(a) Section 2202 of the Internal Revenue Code of 1986 (relating to missionaries in foreign service), and sections 3121(e)(1), 3306(j), 4221(d)(4), and 4233(b) of such Code (each relating to a special definition of ‘State’) are amended by striking out ‘Alaska,’.
“(b) Section 4262(c)(1) of the Internal Revenue Code of 1986 (definition of ‘continental United States’) is amended to read as follows:“ ‘(1) Continental United States.—The term “continental United States” means the District of Columbia and the States other than Alaska.’
“(c) Section 4502(5) of the Internal Revenue Code of 1986 (relating to definition of ‘United States’) is amended by striking out ‘the Territories of Hawaii and Alaska’ and by inserting in lieu thereof ‘the Territory of Hawaii’.
“(d) Section 4774 of the Internal Revenue Code of 1986 (relating to territorial extent of law) is amended by striking out ‘the Territory of Alaska,’.
“(e) Section 7621(b) of the Internal Revenue Code of 1986 (relating to boundaries of internal revenue districts) is amended to read as follows:“ ‘(b) Boundaries.—For the purpose mentioned in subsection (a), the President may subdivide any State, Territory, or the District of Columbia, or may unite into one district two or more States or a Territory and one or more States.’
“(f) Section 7653(d) of the Internal Revenue Code of 1986 is amended by striking out ‘its Territories or possessions’ and inserting in lieu thereof ‘its possessions or the Territory of Hawaii’.
“(g) Section 7701(a)(9) of the Internal Revenue Code of 1986 (relating to definition of ‘United States’) is amended by striking out ‘the Territories of Alaska and Hawaii’ and inserting in lieu thereof ‘the Territory of Hawaii’.
“(h) Section 7701(a)(10) of the Internal Revenue Code of 1986 (relating to definition of State) is amended by striking out ‘Territories’ and inserting in lieu thereof ‘Territory of Hawaii’.
“(i) The amendments contained in subsections (a) through (h) of this section shall be effective as of January 3, 1959. (As amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
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