Under Title 43 U.S. Code § 390bb (4), it defines an individual.

(4)The term “individual” means any natural person, including his or her spouse, and including other dependents thereof within the meaning of the Internal Revenue Code of 1986 (26 U.S.C. 152).

Then under 26 U.S.C. § 7701(a)(1), it defines “person” as including “individual, trust, estate, partnership, association, company or corporation”

To my question, how is it that the CTC lesson 1 is able to circumvent this with 26 C.F.R. § 1.1441-1(c)(3) saying that “individual” only applies to aliens?