### Question
Can you define what United States enterprise means?


### Answer
**United States enterprise** is defined as the following in *26 CFR § 502.1*:

> 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: **Title 26—Internal Revenue > PART 502—GREECE > CHAPTER 1—INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

