the islamic state in iraq and syria isis is no longer a state in name only it is a physical if extra legal reality on the ground unacknowledged by the world community isis has carved a de facto state in the borderlands of syria and iraq state of jihad the reality of the islamic state in iraq and syria the militants have already asserted a de facto islamic state in those areas establishing their own courts schools and services militants making headway in iraq and syria declare creation of formal islamic state