Person means any individual, partnership, firm, joint stock company, corporation, association, trust, estate, or other legal entity.
9 CFR § 1.1
For the purposes of this subchapter, unless the context otherwise requires, the following terms shall have the meanings assigned to them in this section. The singular form shall also signify the plural and the masculine form shall also signify the feminine. Words undefined in the following paragraphs shall have the meaning attributed to them in general usage as reflected by definitions in a standard dictionary.