United States person
(3) the term “United States person” means— (A) an individual who is a national or permanent resident alien of the United States; and (B) any corporation, business association, partnership, trust, or other juridical entity— (i) organized under the laws of the United States or any State, the District of Columbia, or any territory or possession of the United States; or (ii) owned or controlled in fact by individuals described in subparagraph (A) or by an entity described in clause (i).