(a) Limited or general power of attorney. A power of attorney may be executed for the transaction by an agent or attorney of a specified part or all the Customs business of the principal.
(b) [Reserved]
(c) Minor agents. A power of attorney to a minor shall not be accepted.
(d) Definitions of resident and nonresident. For the purposes of this subpart, ``resident'' means an individual who resides within, or a partnership one or more of whose partners reside within, the Customs territory of the United States or the Virgin Islands of the United States, or a corporation incorporated in any jurisdiction within the Customs territory of the United States or in the Virgin Islands of the United States. A ``nonresident'' means an individual, partnership, or corporation not meeting the definition of ``resident.'' [T.D. 73-175, 38 FR 17447, July 2, 1973, as amended by T.D. 84-93, 49 FR 17754, Apr. 25, 1984]