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


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

> the United States of America and when used in a geographical sense means the States, the Territories of Alaska and Hawaii, and the District of Columbia

#### 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**

