A U.S. person definition
Examples of A U.S. person in a sentence
A U.S. person for U.S. tax purposes includes, but not limited to, (a) a U.S. citizen, or U.S. resident; (b) a corporation organized in the U.S. or under the Federal or State law of the U.S. or (c) a branch or representative office of a U.S. corporation or entity.
A U.S. person that is an individual, estate or trust is encouraged to consult its tax advisors regarding the applicability of this Medicare tax to any gains it realizes upon the exchange of Shares for cash pursuant to the Offer or Merger.
Upon return from such leave, the employee shall be placed at the same position on the salary schedule and maintain the same fringe benefits as (s)he would have accrued had (s)he taught in the system during such period.
A U.S. person includes a U.S. citizen or resident alien of the U.S. even if residing outside the U.S. Yes If ‘Yes’, the Account Holder’s U.S. country of residence and U.S. Tax Identification Number must be provided above.
A U.S. person or entity, state and local governmental unit, an educational institution, a foreign government or its instrumentality, or other unit of the Executive Branch.
A U.S. person is: (i) an individual who is a U.S. citizen or resident alien; (ii) a domestic partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; (iii) an estate (other than a foreign estate); or (iv) certain trusts controlled by U.S. persons and subject to the supervision of a U.S. court.
A U.S. person owning Common Shares during our taxable year but not on the last day of the taxable year for which Platinum Bermuda and/or Platinum UK is a controlled foreign corporation within the meaning of the RPII provisions of the Code, which would normally be December 31, is not required to include in gross income any part of Platinum UK's or 156 Platinum Bermuda's RPII.
A U.S. person owning Common Shares during our taxable year but not on the last day of the taxable year for which Platinum Bermuda and/or Platinum UK is a controlled foreign corporation within the meaning of the RPII provisions of the Code, which would normally be December 31, is not required to include in gross income any part of Platinum UK's or Platinum Bermuda's RPII.
A U.S. person for U.S. tax purposes includes, but not limited to, (A) a U.S. citizen, Green-card holder, or U.S. tax resident; (B) a corporation organized in the U.S. or under the federal or state law of the U.S. or (C) a Taiwan branch or representative office of U.S. corporations or entities.