Legal entity
Legal entity means a corporation, joint stock company, association, limited partnership, irrevocable trust, estate, charitable organization, or other similar organization including any such organization participating in a business structure as a partner in a general partnership, a participant in a joint venture, a grantor of a revocable trust, or as a participant in a similar organization. A business operating as a sole proprietorship is considered a legal entity.
Source
7 CFR § 9.302
Scoping language
The following definitions apply to this subpart. The definitions in part 1400 of this title apply, except where they conflict with the definitions in this section.