31 CFR 850.222
§ 850.222 Principal place of business.
United States · 31 CFR — Money and Finance: Treasury · Status: effective
Cite this
- Citation
- 31 CFR 850.222, § 850.222 Principal place of business, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/144193
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Full text
The term principal place of business means the primary location where an entity's management directs, controls, or coordinates the entity's activities, or, in the case of an investment fund, where the fund's activities are primarily directed, controlled, or coordinated by or on behalf of the general partner, managing member, or equivalent.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.