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United States business

Defined in 2 places across 2 titles of the United States Code.

the term “United States business” means—

(A) a United States citizen;

(B) a corporation, partnership, or other association created under the laws of the United States or of any State (including the District of Columbia or any commonwealth, territory, or possession of the United States); or

(C) a foreign corporation, partnership, or other association, more than 95 percent of which is owned by persons described in subparagraphs (A) and (B); and

Source

The term "United States business" means a person engaged in interstate commerce in the United States.

Source