Code of Federal Regulations Title 26. Internal Revenue § 26.1.993–7 Definition of United States

Under section 993(g), 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 § 1.992–1(a)(1).