31 CFR 515.330

§ 515.330 Person within the United States.

United States · 31 CFR — Money and Finance: Treasury · Status: effective

Cite this

Citation: 31 CFR 515.330, § 515.330 Person within the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/140973
Permanent ID: ys:prov:140973@1
SHA-256: 2e002aa54a2f784a1bfeebb6ca6d920d2715b4929dbeee797ebccc2fa1020f62

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Full text

(a) The term person within the United States, includes: (1) Any person, wheresoever located, who is a resident of the United States; (2) Any person actually within the United States; (3) Any corporation, partnership, association, or other organization organized under the laws of the United States or of any State, territory, possession, or district of the United States; and (4) Any corporation, partnership, association, or other organization, wherever organized or doing business, which is owned or controlled by any person or persons specified in paragraphs (a)(1) or (a)(3) of this section. (b) [Reserved]

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.