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


### Answer
The term **United States enterprise** is defined in *26 CFR § 509.104* as the following:

> an enterprise carried on in the United States by a resident of the United States (including an individual, fiduciary, and partnership) or by a United States corporation or other entity

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

