Code of Federal Regulations Title 31. Money and Finance–Treasury § 31.515.329 Person subject to the jurisdiction of the United States;  person subject to U.S. jurisdiction

(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.