Common use of U.S. Person Clause in Contracts

U.S. Person. A citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state thereof or the District of Columbia, or an estate or trust that is subject to U.S. federal income tax regardless of the source of its income.

U.S. Person. A citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, States or any state thereof or the District of Columbiapolitical subdivision thereof, or an estate or trust that is subject to U.S. federal income tax regardless of the source of its income.