### Question
How is the term United States person defined?


### Answer
The term **United States person** is defined in *31 U.S.C. § 5336* as the following:

> given the term in section 7701(a) of the Internal Revenue Code of 1986.

#### Citation:
  - *31 U.S.C. § 5336*
  - Heading: **SUBTITLE IV-MONEY > CHAPTER 53-MONETARY TRANSACTIONS > SUBCHAPTER II-RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS**

