text: The term "oxidation state" in English chemical literature was popularized by Wendell Mitchell Latimer in his 1938 book about electrochemical potentials. He used it for the value (synonymous with the German term Wertigkeit) previously termed "valence", "polar valence" or "polar number" in English, or "oxidation stage" or indeed the "state of oxidation". Since 1938, the term "oxidation state" has been connected with electrochemical potentials and electrons exchanged in redox couples participating in redox reactions. By 1948, IUPAC used the 1940 nomenclature rules with the term "oxidation state", instead of the original valency. In 1948 Linus Pauling proposed that oxidation number could be determined by extrapolating bonds to being completely ionic in the direction of electronegativity. A full acceptance of this suggestion was complicated by the fact that the Pauling electronegativities as such depend on the oxidation state and that they may lead to unusual values of oxidation states for some transition metals. In 1990 IUPAC resorted to a postulatory (rule-based) method to determine the oxidation state. This was complemented by the synonymous term oxidation number as a descendant of the Stock number introduced in 1940 into the nomenclature. However, the terminology using "ligands" gave the impression that oxidation number might be something specific to coordination complexes. This situation and the lack of a real single definition generated numerous debates about the meaning of oxidation state, suggestions about methods to obtain it and definitions of it. To resolve the issue, an IUPAC project (2008-040-1-200) was started in 2008 on the "Comprehensive Definition of Oxidation State", and was concluded by two reports and by the revised entries "Oxidation State" and "Oxidation Number" in the IUPAC Gold Book. The outcomes were a single definition of oxidation state and two algorithms to calculate it in molecular and extended-solid compounds, guided by Allen electronegativities that are independent of oxidation state.