Definition: United States person from 26 USC § 7701(a)(30) | LII
https://www.law.cornell.edu/definitions/uscode.php?height=800&def_id=26-USC-1081524982-1199109669&term_occur=150&term_src=title:26:subtitle:A:chapter:1:subchapter:N:part:III:subpart:F:section:957
WEB(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 supervi...
DA: 20 PA: 53 MOZ Rank: 20