who is a U.B. damn or U.S. retinae alm. • A Cant~ire, CoT•Orati00, company. or asariatIon created or aganivid an the Urned Stair a under gm laws of the United Shim, • M Wee (othe Nan a tartan aster* Of • A domestic trust (es cleaned in Regulations axdon 301.7701-2). SPeolel rules for pertnerelshe Pertnershipe