[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: 31CFR560.314] [Page 302-303] 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 [[Page 303]] the laws of the United States (including foreign branches), or any person in the United States.