a U-turn transaction. TITLE V—Miscellaneous Sec. 501. Modification of requirements relating to state sponsors of terrorism. 2. Definitions In this Act: (1) Entity The term entity means a corporation, business association, partnership, trust, society, or any other entity. (2) Foreign person The term foreign person means a person that is not a United States person. (3) IRGC The term IRGC means Iran's Revolutionary Guard Corps. (4) Person The term person means an individual or entity. (5) United States person The term United States person means— (A) a United States citizen or an alien lawfully admitted for permanent residence to the United States