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05/18/2022
Copyright 2023 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
Copyright 2023 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
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RegSenseCompensationCFR RegulationsAssociate Benefits & CompensationCFR SectionFocus AreaTaxes, EmploymentHuman Resources
§1.993-7 Definition of United States.
Under section 993(g), the term “United States” includes the States, the District of Columbia, the Commonwealth of Puerto Rico, and possessions of the United States. For the requirement that a DISC must be incorporated and existing under the laws of a State or the District of Columbia, see §1.992–1(a)(1).
[T.D. 7514, 42 FR 55468, Oct. 17, 1977]
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