foreign government-related individual

Defined in 1 place of the United States Code.

The term “foreign government-related individual” means any individual temporarily present in the United States by reason of—

(i) diplomatic status, or a visa which the Secretary (after consultation with the Secretary of State) determines represents full-time diplomatic or consular status for purposes of this subsection,

(ii) being a full-time employee of an international organization, or

(iii) being a member of the immediate family of an individual described in clause (i) or (ii).

Source

1994–present 26 U.S.C. § 7701Internal Revenue Code · Definitions · for purposes of this title