foreign person

foreign person definition - business

foreign person

For federal tax purposes, a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, foreign estate, and any other individual who is not a United States person. Compare United States person.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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