[Code of Federal Regulations]
[Title 26, Volume 10]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.993-7]

[Page 684]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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 Sec. 1.992-1(a)(1).

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