26 CFR § 1.993-7 - Definition of United States.

---
identifier: "/us/cfr/t26/s1.993-7"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.993-7 - Definition of United States."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.993-7"
section_name: "Definition of United States."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 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]