The following are definitions of terms used in this part:
Resident alien means an individual citizen of a foreign country lawfully admitted for permanent residence in the United States as an immigrant in conformity with the regulations of the Immigration and Naturalization Service of the Department of Justice (8 CFR Chapter 1).
U.S. citizen means one of the following:
(1) An individual who is a citizen of the United States or one of its possessions.
(2) A partnership of which each member is such an individual.
(3) A corporation or association created or organized under the laws of the United States or of any State, Territory, or possession of the United States, of which the president and two-thirds or more of the board of directors and other managing officers thereof are such individuals and in which at least 75 percent of the voting interest is owned or controlled by persons who are citizens of the United States or of one of its possessions.
[Amdt. 47–20, 44 FR 61939, Oct. 29, 1979; Amdt. 47–27, 70 FR 244, Jan. 3, 2005]