Some point to the United States Code (USC) to claim that the United States is a federal corporation, and not a union of states as described in the original Constitution.
From Title 28, Part VI, Chapter 176, Subchapter A, Section 3002 of the USC:
(15) United States means
(A) a Federal corporation;
(B) an agency, department, commission, board, or other entity of the United States; or
(C) an instrumentality of the United States.
If you look at the context of that definition, it becomes clear that its not saying that the United States is a federal corporation, but rather, its referring to federal corporations incorporated by the United States.
At the beginning of the section, it says: As used in this chapter:
Therefore, the reference to the United States as a federal corporation is only applicable to Title 28, Part VI, Chapter 176 of the United States Code.
Even within that limited context, its not referring to the United States as a federal corporation. If that was the intent, it would have been defined as the United States, a Federal corporation.
Looking at a different subchapter of the same chapter, namely, Subchapter D, Section 3306 (Remedies of the United States), (a):
(1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States;
If the meaning of (A) a Federal corporation is substituted, we get:
(1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to a Federal corporation.
Examples of United States federal corporations can be found here.
In my article, A Constitution for the United States of America or of the United States?, I show how the Founding Fathers who signed the Constitution drew no distinction between the two, despite the claim that the United States of America is a nation and the United States is a corporation.