31 CFR §526.305
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
The term foreign person means any citizen or national of a foreign state (including any such individual who is also a citizen or national of the United States, provided such individual does not reside in the United States) or any entity not organized solely under the laws of the United States or existing solely in the United States.