United States person
(b) United States person. For purposes of this section, the term United States person means (1) A citizen of the United States; (2) A resident of the United States. A resident of the United States is an individual who is a resident alien under 26 U.S.C. 7701(b) and the regulations thereunder but using the definition of United States provided in 31 CFR 1010.100(hhh) rather than the definition of United States in 26 CFR 301.7701(b)-1(c)(2)(ii); and (3) An entity, including but not limited to, a corporation, partnership, trust, or limited liability company created, organized, or formed under the laws of the United States, any State, the District of Columbia, the Territories and Insular Possessions of the United States, or the Indian Tribes.