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U.S. citizens are:
• individuals born in the United States, Puerto Rico, Guam, Northern Mariana Islands, Virgin Islands, American Samoa, or Swain’s Island;
• foreign-born children, under age 18, residing in the U.S. with their birth or adoptive parents, at least one of whom is a U.S. citizen by birth or naturalization; and
• individuals granted citizenship status by Immigration and Naturalization Services (INS).
To receive benefits, an individual must be either a U.S. citizen or an eligible qualified alien (see Section 305.09, Determining Qualified Alien Status).
26 USC § 7701 - Definitions. Current through Pub. L. 113-49. (See Public Laws for the current Congress.)
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
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