Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:definedIn |
gptkb:U.S._law
gptkb:Internal_Revenue_Code OFAC regulations SEC regulations |
| gptkbp:excludes |
foreign entities
nonresident aliens |
| https://www.w3.org/2000/01/rdf-schema#label |
U.S. persons
|
| gptkbp:includes |
U.S. citizens
U.S. corporations U.S. estates U.S. partnerships U.S. permanent residents U.S. trusts entities organized under U.S. law |
| gptkbp:mayReside |
outside the United States
|
| gptkbp:subject |
U.S. worldwide taxation
|
| gptkbp:usedIn |
gptkb:tax_law
securities law sanctions law export control law |
| gptkbp:bfsParent |
gptkb:Foreign_Corrupt_Practices_Act
|
| gptkbp:bfsLayer |
4
|