Opening Word document…

B---"United States” means anywhere in the United States subject to the jurisdiction of the US.

U.S. Code ND [United States Code, “26 U.S. Code § 7701 – Definitions,” Legal Information Institute, https://www.law.cornell.edu/uscode/text/26/7701#a_4]

(4) Domestic The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.

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