CITES BY TOPIC:  U.S. person

26 U.S.C. §7701(a)(30)

TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.

Sec. 7701. - Definitions

(a)(30) United States person 

   The term ''United States person'' means - 

     (A) a citizen or resident of the United States, 

     (B) a domestic partnership, 

     (C) a domestic corporation

     (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and 

     (E) any trust if - 

        (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and 

        (ii) one or more United States persons have the authority to control all substantial decisions of the trust. 

26 C.F.R. §301.6109-1


301.6109-1  Identifying numbers

(b) Requirement to furnish one's own number -- (1) U.S. persons. Every U.S. person who makes under this title a return, statement, or other document must furnish its [this is a corporation, not a "he" or "she"] own taxpayer identifying number as required by the forms and the accompanying instructions.