### Question
How does PART 502—GREECE define Greece?


### Answer
Under *26 CFR § 502.1*, **Greece** is defined as:

> the territories of the Kingdom of Greece

#### 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**

