### Question
What is the definition of North American area?


### Answer
The definition of **North American area** is as follows in *26 U.S.C. § 274*:

> the United States, its possessions, and the Trust Territory of the Pacific Islands, and Canada and Mexico

#### Citation:
  - *26 U.S.C. § 274*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

