foreign person or entity
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section
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.
Such term does not include any foreign partnership or other foreign pass-thru entity.
Source
- 1994–202526 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section