Section 535.329 - Person subject to the jurisdiction of the United StatesThe term person subject to the jurisdiction of the United States includes:
(a) Any person wheresoever located who is a citizen or resident of the United States;(b) Any person actually within the United States;(c) Any corporation organized under the laws of the United States or of any state, territory, possession, or district of the United States; and(d) Any partnership, association, corporation, or other organization wheresoever organized or doing business which is owned or controlled by persons specified in paragraph (a), (b), or (c) of this section.