### Question
How does the law define United States Corporation?


### Answer
Under *26 CFR § 502.1*, **United States Corporation** is defined as:

> a corporation, association or other like entity created or organized in or under the laws of the United States

#### Citation:
  - *26 CFR § 502.1*
  - Heading: **Title 26—Internal Revenue > PART 502—GREECE > CHAPTER 1—INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

