[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR560.305] [Page 295] 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. 560.305 Person; entity. (a) The term person means an individual or entity. (b) The term entity means a partnership, association, trust, joint venture, corporation or other organization.