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31 CFR 560.305

§ 560.305 Person; entity.

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

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31 CFR 560.305, § 560.305 Person; entity, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/142246
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Full text

(a) The term person means an individual or entity. (b) The term entity means a partnership, association, trust, joint venture, corporation, group, subgroup, or other organization.

Legislative history

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