[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR560.314]

[Page 774]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
 CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY
 
PART 560--IRANIAN TRANSACTIONS REGULATIONS--Table of Contents
 
                     Subpart C--General Definitions
 
Sec. 560.314  United States person.

    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.