### Question
What is the definition of United States corporation or other entity?


### Answer
The definition of **United States corporation or other entity** is as follows in *26 CFR § 509.104*:

> 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**

