(1) In general Except as otherwise provided in this subsection— (A) United States resident The term “United States resident” means— (i) any individual who— (I) is a United States citizen or a resident alien and does not have a tax home (as defined in section 911(d)(3) ) in a foreign country, or (II) is a nonresident alien and has a tax home (as so defined) in the United States, and (ii) any corporation, trust, or estate which is a United States person (as defined in section 7701(a)(30) ). (B) Nonresident The term “nonresident” means any person other than a United States resident.
26 USC § 865(g)(1)
None identified. Default scope is assumed to be the entire title.