26 C.F.R. § 1.957-3 United States person defined.
Title 26 - Internal Revenue
[Reserved]. For further guidance, see §1.957–3T. [T.D. 9194, 70 FR 18945, Apr. 11, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
controlled foreign corporations
§ 1.957-3 United States person defined.