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


### Answer
The term **United States enterprise** is defined in *26 CFR § 502.1* as follows -

> an industrial or commercial enterprise or undertaking carried on in the United States by a citizen or resident of the United States or by a United States corporation

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

