United States citizen
(14) “United States citizen” means— (A) any individual who is a citizen of the United States; (B) any corporation, partnership, joint venture, association, or other entity organized or existing under the laws of any of the United States; and (C) any corporation, partnership, joint venture, association, or other entity (whether organized or existing under the laws of any of the United States or a foreign nation) if the controlling interest in such entity is held by an individual or entity described in subparagraph (A) or (B).