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 Sec. 1.992-1(a)(1). [T.D. 7514, 42 FR 55468, Oct. 17, 1977]