Section 10.180 - United States(a) "United States," when used with respect to a bank, means (2) a national bank which maintains its head office in a state of the United States.(b) "United States," when used with respect to an office of a bank, means an office which is located in a state of the United States.(c) "United States," when used with respect to any corporation other than a bank, means a corporation which is organized under the laws of a state of the United States or under the laws of the United States.Cal. Code Regs. Tit. 10, § 10.180