### Question
How does the law define United States corporation or other entity?


### Answer
Under *26 CFR § 509.101*, **United States corporation or other entity** is defined as:

> 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 § 509.101*
  - Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

