### Question
How does FOREIGN PROCUREMENT define foreign person?


### Answer
Under *26 U.S.C. § 5000C*, **foreign person** is defined as:

> any person other than a United States person

#### Citation:
  - *26 U.S.C. § 5000C*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 50-FOREIGN PROCUREMENT**

