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


### Answer
**United States** is defined as the following in *26 CFR § 509.101*:

> 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 § 509.101*
  - Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

