[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.7701-8]

[Page 630]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Definitions
 
Sec. 301.7701-8  Military or naval forces and Armed Forces of the United 
States.

    The term ``military or naval forces of the United States'' and the 
term ``Armed Forces of the United States'' each includes all regular and 
reserve components of the uniformed services which are subject to the 
jurisdiction of the Secretary of Defense, the Secretary of the Army, the 
Secretary of the Navy, or the Secretary of the Air Force. The terms also 
include the Coast Guard. The members of such forces include commissioned 
officers and the personnel below the grade of commissioned officer in 
such forces.