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