(10)"U.S. person" means,-(a)an individual, being a citizen or resident of the United States of America ;(b)a partnership or corporation organized in the United States of America or under the laws of the United States of America or any State thereof;(c)a trust if,-(i)a court within the United States of America would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust; and(ii)one or more U.S. persons have the authority to control all substantial decisions of the trust; or(d)an estate of a decedent who was a citizen or resident of the United States of America;
