alien

(redirected from foreign person)
Also found in: Dictionary, Thesaurus, Legal, Financial, Encyclopedia.

alien

an organism, usually a plant, that is not native to the environment in which it occurs, and that is thought to have been introduced by man.
References in periodicals archive ?
real property gains, which are taxed even if the foreign person is never in the United States.
The data shown in the figures and tables, in general, represent the number of foreign persons reported on the Forms 5472 appended to the 610 income tax returns filed by domestic corporations with $500 million or more in total receipts (defined below) that were 25-percent-or-more owned by a foreign person.
The amount that must be withheld in connection with the sale of US real property by a foreign person can be decreased (or eliminated) pursuant to a withholding certificate issued by the IRS.
7701-2(c), adding a special rule that treats any domestic disregarded entity that is wholly owned (directly or indirectly) by one foreign person as a domestic corporation separate from its owner for purposes of reporting and record maintenance under Sec.
source income paid to foreign persons was exempt from withholding tax.
financial instruments or contracts held for investment purposes whose issuer is a foreign person, such as a promissory note issued by a foreign person; and
Permissible access to controlled technology for a foreign person can come in several ways.
entities to foreign persons has gained greater attention in recent years.
Defense companies considering a transaction that could result in a foreign person acquiring control of the business should prepare for close regulatory scrutiny.
Under this provision, any gain recognized by a foreign person on the disposition of a USRPI will be treated as if such gain were ECI and, therefore, subject to U.
real estate owned directly by foreign persons, as well as shares owned by a foreign person in a U.
Under the ITAR, an "export" includes not only physically taking a defense article out of the United States but also disclosing (including oral or visual disclosure) or transferring technical data to a foreign person, whether in the U.

Full browser ?