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Specifically, this includes 48 states and the federal capital of the U.S., the District of Columbia; it excludes Alaska and Hawaii.
The continental United States is also sometimes referred to as:
Each of these terms has some shortcoming of illogic, ambiguity, or excessive or deficient formality. In particular:
As the language of the Alaska Omnibus Act of 1959 makes apparent, the term was in use in U.S. federal law prior to then. It presumably dates from after the acquisition of Alaska in 1867, and probably from after the Spanish-American War brought the U.S. its first off-continent possessions in 1897. Whatever else these terms may be, "continental United States" is a term defined in various federal laws, in different ways in different time periods; it is also defined in different ways at the same time, depending on whether the context was the IRS or not, during at least a period that began with Alaska statehood.
See also: Mainland
Political divisions of the United States