# Treas. Reg. § 1.993-7: Definition of United States.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.993-7>. Interprets 26 U.S.C. § 993.

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]