### Question
How does the law define person?


### Answer
Under *42 U.S.C. § 503*, **person** is defined as:

> given such term by section 7701(a)(1) of the Internal Revenue Code of 1986.

#### Citation:
  - *42 U.S.C. § 503*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER III-GRANTS TO STATES FOR UNEMPLOYMENT COMPENSATION ADMINISTRATION**

