United States

(4) United States (A) In general The term “United States” means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands. (B) United States includes continental shelf areas The principles of section 638 shall apply for purposes of the term “United States”. (C) United States includes foreign trade zones The term “United States” includes any foreign trade zone of the United States.


26 USC § 4612(a)(4)

Scoping language

For purposes of this subchapter
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