United States person

(30) United States person The term “United States person” means— (A) a citizen or resident of the United States, (B) a domestic partnership, (C) a domestic corporation, (D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and (E) any trust if— (i) a court within the United States is able to exercise primary supervision over the administration of the trust, and (ii) one or more United States persons have the authority to control all substantial decisions of the trust.

Source

26 USC § 7701(a)(30)


Scoping language

None identified. Default scope is assumed to be the entire title.
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