American employer
2 rules0 of 5 subsections
For purposes of this chapter, the term “American employer” means an employer which is—
(1)
(1)#
the United States or any instrumentality thereof,
(2)#
an individual who is a resident of the United States,
(3)#
a partnership, if two-thirds or more of the partners are residents of the United States,
(4)#
a trust, if all of the trustees are residents of the United States, or
(5)#
a corporation organized under the laws of the United States or of any State.