### Question
How is the "United States corporation or other entity" defined?


### Answer
The term **United States corporation or other entity** is defined in *26 CFR § 509.104* as follows -

> a corporation or other entity created or organized under the law of the United States or of any State or Territory of the United States

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

