31 C.F.R. § 560.314 United States person.
Title 31 - Money and Finance: Treasury
The term United States person means any United States citizen, permanent resident alien, entity organized under the laws of the United States (including foreign branches), or any person in the United States.
Title 31: Money and Finance: Treasury
PART 560—IRANIAN TRANSACTIONS REGULATIONS
Subpart C—General Definitions
§ 560.314 United States person.