U.S. Taxpayer

Example Definitions of "U.S. Taxpayer"
U.S. Taxpayer. A Participant who is a citizen or permanent resident of the United States for purposes of the Code or a Participant for whom the compensation payable pursuant to the Plan would otherwise be subject to United States federal income taxation under the Code.
U.S. Taxpayer. A Grantee who is, or may be, subject to taxation under the laws of the United States or a political subdivision thereof
U.S. Taxpayer. Means a Participant who is deemed to be a resident of the United States for tax purposes.
All Definitions