United States person

Example Definitions of "United States person"
United States person. Means any individual who is a citizen or resident of the United States for U.S. federal income tax purposes, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia, or any estate the income of which is subject to United States federal income taxation regardless of its source, or a trust that (1) is subject to the primary supervision of a United States court and the control of one or... more 'United States persons' (within the meaning of section 7701(a)(30) of the United States Internal Revenue Code of 1986, as amended (the 'Code')), or (2) has a valid election in effect to be treated as a United States person for U.S. federal income tax purposes. View More
Found in Illinois Tool Works contract
United States person. Means any individual who is a citizen or resident of the United States for U.S. federal income tax purposes, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state of the United States or the District of Columbia, or any estate or trust the income of which is subject to United States federal income taxation regardless of its source, or a trust that (1) is subject to the primary supervision of a United States court and the control of... one or more 'United States persons' (within the meaning of section 7701(a)(30) of the United States Internal Revenue Code of 1986, as amended (the 'Code')), or (2) has a valid election in effect to be treated as a United States person for U.S. federal income tax purposes. source. View More
Found in Illinois Tool Works contract
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