United States account
Defined in 1 place of the United States Code.
The term “United States account” means any financial account which is held by one or more specified United States persons or United States owned foreign entities.
Source
- 2010–present26 U.S.C. § 1471Internal Revenue Code · Repealed. Pub. L. 94455, title XIX, 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840] · for purposes of this section