foreign person or entity
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 168 — for purposes of this section (18 versions over time)
For purposes of this paragraph, the term “foreign person or entity” means—
(i) any foreign government, any international organization, or any agency or instrumentality of any of the foregoing, and
(ii) any person who is not a United States person.