United States: State Dept. Intends To Resume Renewal Of H-1B Nonimmigrant Visas In The United States For Certain Applicants - Klasko

In section 7701(a)(9)-(10) of the Internal Revenue Code (Federal Tax Laws), it says that United States and State “includes” Washington D.C., but the 50 states are not specifically listed or included. However, section 7701(c) says the use of the term “includes” in a definition “shall NOT be deemed to exclude things otherwise within the meaning of the term defined”. Does this mean that the 50 States are included in the definition of section 7701(a)(9)-(10) of States and United States? Or not?