Cal. Code Regs. tit. 10, § 10.180 – United States.

(a) “United States,” when used with respect to a bank, means (1) a state bank or (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.