31 CFR § 597.319
U.S. financial institution
July 31, 2023
§ 597.319 U.S. financial institution.
The term U.S. financial institution means:
(a) Any financial institution organized under the laws of the United States, including such financial institution's foreign branches;
(b) Any financial institution operating or doing business in the United States; or
(c) Those branches, offices and agencies of foreign financial institutions which are located in the United States, but not such foreign financial institutions' other foreign branches, offices, or agencies.