CITES BY TOPIC: U.S. person

§ 120.15 U.S. person.

U.S. person means a person (as defined in § 120.14 of this part) who is a lawful permanent resident as defined by 8 U.S.C. 1101(a)(20) or who is a protected individual as defined by 8 U.S.C. 1324b(a)(3). It also means any corporation, business association, partnership, society, trust, or any other entity, organization or group that is incorporated to do business in the United States. It also includes any governmental (federal, state or local) entity. It does not include any foreign person as defined in § 120.16 of this part.

[ 71 FR 20537, Apr. 21, 2006]

22 U.S.C. §6010: U.S. Person

As used in this chapter, the term “United States person” means any United States citizen or alien admitted for permanent residence in the United States, and any corporation, partnership, or other organization organized under the laws of the United States.

(Pub. L. 102–484, div. A, title XVII, § 1711, Oct. 23, 1992, 106 Stat. 2581.)

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

26 C.F.R. - CHAPTER I - PART 301

§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.