Implements § 993Open in workspace
Reg. § 1.993-7 Definition of United States.
26 CFR § 1.993-7eCFR, current through 2026-07-14
Under section , the term “United States” includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and possessions of the United States. For the requirement that a DISC must be incorporated and existing under the laws of a State or the District of Columbia, see .
[T.D. 7514, 42 FR 55468, Oct. 17, 1977]