u.s.person

(a) In general.

(1) A trust is a United Statesperson if -

(i) A court within the United States is able to exercise primary supervision over the administration of the trust (court test); and

(ii) One or more United States persons have the authority to control all substantial decisions of the trust (control test).

(2) A trust is a United Statesperson for purposes of the Internal Revenue Code (Code) on any day that the trust meets both the court test and the control test. For purposesof the regulations in this chapter, the term domestic trust means a trust that is a United States person. The term foreign trust means any trust other than a domestic trust.