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Treasury Regulations · 26 CFR

§ 1.993-7. Definition of United States.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 993

Cite as 26 CFR § 1.993-7

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
October 17, 1977 by T.D. 7514
Issued under
26 U.S.C. § 993
Length
59 words · about 1 min to read
Defines
1 term
Cross-references
cites 1 Code section and 1 regulation; cited by 2

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]

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Other regulations under § 993

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 2 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7514 (42 FR 55468)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Domestic International Sales Corporations

Nearby sections