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


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

> a corporation, association or other like entity created or organized in or under the laws of the United States

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

