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

Current as of January 1, 1970

Section 1.993-7 - § 1.993-7 Definition of United States.Section 1.993-7 - § 1.993-7 Definition of United States.

Section 1.993-6 - § 1.993-6 Definition of Gross Receipts.Section 1.994-1 - § 1.994-1 Inter-company Pricing Rules for Disc's.

§ 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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