### Question
How is the "United States" defined?


### Answer
The term **United States** is defined in *26 U.S.C. § 4121* as follows -

> given to it by paragraph (1) of section 638.

#### Citation:
  - *26 U.S.C. § 4121*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter B-Coal**

