### Question
How is the term United States defined?


### Answer
The term **United States** is defined in *26 U.S.C. § 4662* as the following:

> given such term by section 4612(a)(4).

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

