### Question
How does PART 502—GREECE define United States enterprise?


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

> an industrial or commercial enterprise or undertaking carried on in the United States by a citizen or resident of the United States or by a United States corporation

#### Citation:
  - *26 CFR § 502.1*
  - Heading: **PART 502—GREECE > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

