[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR542.312] [Page 244-245] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 542_SYRIAN SANCTIONS REGULATIONS--Table of Contents Subpart C_General Definitions Sec. 542.312 United States person; U.S. person. The term United States person or U.S. person means any United States citizen, permanent resident alien, entity [[Page 245]] organized under the laws of the United States or any jurisdiction within the United States (including foreign branches), or any person in the United States.