; or (B) an entity organized under the laws of the United States or any jurisdiction within the United States, including a foreign branch of such an entity. 3. Treatment of purchase of S–400 surface-to-air defense system as a significant transaction under section 231 of the Countering America's Adversaries Through Sanctions Act (a) In general The President shall— (1) treat the purchase by the Government of Turkey of the S–400 surface-to-air defense system from the Russian Federation as a significant transaction described in section 231 of the Countering America's Adversaries Through Sanctions Act ( 22 U.S.C. 9525 )