United States Person Law and Legal Definition

According to 19 USCS § 3813 [Title 19. Customs Duties; Chapter 24. Bipartisan Trade Promotion Authority], the term "United States person" means--

“(A) a United States citizen;

(B) a partnership, corporation, or other legal entity organized under the laws of the United States; and

(C) a partnership, corporation, or other legal entity that is organized under the laws of a foreign country and is controlled by entities described in subparagraph (B) or United States citizens, or both.”