Section 515.330 - Person within the United States(a) The term person within the United States, includes: (1) Any person, wheresoever located, who is a resident of the United States;(2) Any person actually within the United States;(3) Any corporation, partnership, association, or other organization organized under the laws of the United States or of any State, territory, possession, or district of the United States; and(4) Any corporation, partnership, association, or other organization, wherever organized or doing business, which is owned or controlled by any person or persons specified in paragraphs (a)(1) or (a)(3) of this section.28 FR 6974, July 9, 1963, as amended at 68 FR 14145 , Mar. 24, 2003