United States

(1) the term “United States” when used in a geographical sense includes the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the United States and over which the United States has exclusive rights, in accordance with international law, with respect to the exploration and exploitation of natural resources; and

Source

26 USC § 638(1)

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Scoping language

None identified, default scope is assumed to be the parent (part V) of this section.

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