Citizens of the United States
Citizens of the United States means:
(1) In the case of an individual, one who is a native born, derivative, or fully naturalized citizen of the United States;
(2) In the case of a partnership, unincorporated company, or association, one in which 50% or more of the controlling interest is vested in citizens of the United States; or
(3) In the case of a corporation, one which is incorporated under the laws of the United States or of any State thereof.