U.S. Person definition

U.S. Person means any Person that is a “United States Person” as defined in Section 7701(a)(30) of the Code.

U.S. Person means a U.S. Person as defined in Rule 902(k) promulgated under the Securities Act.

U.S. Person means a citizen or resident of the United States, a corporation or partnership (except to the extent provided in applicable Treasury Regulations) created or organized in or under the laws of the United States, any State thereof or the District of Columbia, including any entity treated as a corporation or partnership for federal income tax purposes, or an estate whose income is subject to United States federal income tax regardless of its source, or a trust if a court within the United States is able to exercise primary supervision over the administration of such trust, and one or more such U.S. Persons have the authority to control all substantial decisions of such trust (or, to the extent provided in applicable Treasury Regulations, a trust in existence on August 20, 1996 which is eligible to elect to be treated as a U.S. Person).

Examples of U.S. Person in a sentence

Generally, if the holder is an individual that is a U.S. Person (as defined below), the TIN is the holder’s social security number.
If a holder which is a U.S. Person does not have a TIN, such holder should: (a) consult with its own U.S. tax adviser on applying for a TIN; (b) write “Applied For” in the space for the TIN in Part I of the Form W-9; and (c) sign and date the Form W-9 set out in this Letter of Transmittal.
An individual holder that is not a U.S. Person must provide Parent with a properly completed IRS Form W-8 BEN, Certificate of Foreign Status (Individuals), signed under penalty of perjury, attesting to such holder’s exempt status.
An individual holder that is not a U.S. Person must provide the Exchange Agent with a properly completed IRS Form W-8 BEN, Certificate of Foreign Status (Individuals), signed under penalty of perjury, attesting to such holder’s exempt status.
A holder that completes IRS Form W-9 should list the holder’s current TIN and certify that the TIN provided is correct (or that such holder is awaiting a TIN), that the holder is a U.S. Person, and that (a) the holder is exempt from backup withholding, (b) the holder has not been notified by the IRS that the holder is subject to backup withholding as a result of failure to report all interest or dividends or (c) the IRS has notified the holder that the holder is no longer subject to backup withholding.

U.S. Person means a “U.S. person” as defined in Regulation S.

U.S. Person means a U.S. person as defined in Rule 902(o) under the Securities Act.

U.S. Person. A citizen or resident of the United States, a corporation, partnership or other entity created or organized in or under the laws of the United States, any state thereof or the District of Columbia, or an estate or trust that is subject to U.S. federal income tax regardless of the source of its income.

U.S. Person means a citizen or resident of the United States, a corporation or partnership (unless, in the case of a partnership, Treasury regulations are adopted that provide otherwise) created or organized in or under the laws of the United States, any state thereof or the District of Columbia, including an entity treated as a corporation or partnership for federal income tax purposes, an estate whose income is subject to United States federal income tax regardless of its source, or a trust if a court within the United States is able to exercise primary supervision over the administration of such trust, and one or more such U.S. Persons have the authority to control all substantial decisions of such trust (or, to the extent provided in applicable Treasury regulations, certain trusts in existence on August 20, 1996 which are eligible to elect to be treated as U.S. Persons).

U.S. Person means a U.S. Person as defined in regulation S under the U.S. Securities Act of 1933, as amended, or as defined in the U.S. Internal Revenue Code of 1986, as amended.

U.S. Person means any Person that is a “United States Person” as defined in Section 7701(a)(30) of the Code. “U.S. Tax Compliance Certificate” has the meaning specified in Section 3.01(e)(ii)(B)(III).