26 C.F.R. § 1.993-7   Definition of United States.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Domestic International Sales Corporations

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§ 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).

[T.D. 7514, 42 FR 55468, Oct. 17, 1977]

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