### Question
Can you define what United States shareholder means?


### Answer
**United States shareholder** is defined as the following in *26 U.S.C. § 898*:

> any person who is treated as a United States shareholder under section 551

#### Citation:
  - *26 U.S.C. § 898*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart D-Miscellaneous Provisions**

