Person.
Person. Any individual, partnership, joint-stock company, business trust, association, corporation, or other form of business enterprise, including a receiver, trustee, or liquidating agent, and including an officer or employee of any agency of a State or political subdivision thereof.
Source
27 CFR § 4.10
Scoping language
As used in this part, unless the context otherwise requires, terms shall have the meaning ascribed in this part.