15 U.S.C. § 4724 – U.S. Code – Unannotated Title 15. Commerce and Trade § 4724.
(e)Definitions
As used in this section–
(1) the term “United States business” means–
(A) a United States citizen;
(B) a corporation, partnership, or other association created under the laws of the United States or of any State (including the District of Columbia or any commonwealth, territory, or possession of the United States); or
(C) a foreign corporation, partnership, or other association, more than 95 percent of which is owned by persons described in subparagraphs (A) and (B); and