### Question
Can you define what foreign person means?


### Answer
**Foreign person** is defined as the following in *26 U.S.C. § 5000C*:

> any person other than a United States person

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

