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Code · CFR · Title 31 — Money and Finance: Treasury · Part 515 · § 515.329

§ 515.329. Person subject to the jurisdiction of the United States; person subject to U.S. jurisdiction.

130 words·~1 min read·/us/cfr/t31/s§ 515.329·

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The terms person subject to the jurisdiction of the United States and person subject to U.S. jurisdiction include:
(a)Any individual, wherever located, who is a citizen or resident of the United States;
(b)Any person within the United States as defined in § 515.330;
(c)Any corporation, partnership, association, or other organization organized under the laws of the United States or of any State, territory, possession, or district of the United States; and
(d)Any corporation, partnership, association, or other organization, wherever organized or doing business, that is owned or controlled by persons specified in paragraphs
(a)or
(c)of this section. \[50 FR 27437, July 3, 1985, as amended at 68 FR 14145, Mar. 24, 2003; 80 FR 2292, Jan. 16, 2015; 81 FR 13991, Mar. 16, 2016\]
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§ 515.329
Person subject to the jurisdiction of the United States; person subject to U.S. jurisdiction.
C.F.R.×1
Fed. Reg.×1
Cites 0Cited by 2 across 2 sources
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