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1. Law a human being or a corporation recognized in law as having certain rights and obligations
2. Philosophy a being characterized by consciousness, rationality, and a moral sense, and traditionally thought of as consisting of both a body and a mind or soul



a linguistic category expressing relationship to participation in the act of speech. It is usually divided into three designations—the first person, indicating the one who is speaking; the second person, meaning the one to whom speech is addressed; and the third person, meaning a nonparticipant in the act of speech.

In many languages of the world (including Mongolian and Dravidian, as well as some Caucasian, African, and American Indian languages) the first-person plural (and dual) permits a distinction of inclusiveness (“we, including you”) and exclusiveness (“we, excluding you”). In a number of languages the expression of the person of the object of action appears regularly in the verb; for example, Koryak tug’etgi, “I awaited you,” and tug’etyn, “I awaited him.”

In the system of personal pronouns person is the main category and can be complexly interwoven with the categories of number, spatial orientation, and others.

In some languages the category of person, being grammatical, is expressed morphologically, primarily in the verb (Russian chitaiu, chitaesh,’ chitaet—”I read,” “you read,” “he reads”). In other languages the verb has one form for different persons (in Danish all the present-tense forms of “read” are laeser and in Malayalam, vāyikkunnu). Sometimes person is also regularly expressed as part of a noun, for example, in Hungarian házam, “my house” and házad, “your house.”



According to most codes: an individual, partnership, corporation, or other legal entity.
References in periodicals archive ?
85-113(32) illustrates that any loan for which a shareholder is personally liable will not increase his amount at risk if the loan can ultimately be satisfied by the S corporation's assets.
I just would like to personally apologize nga pala,' Vice Ganda started.
The majority of smartphones used in the workplace are personally owned devices - only 23% of employees surveyed are given corporate-issued smartphones.
Gloria Macapagal Arroyo, who was found to have not personally signed her SOCE, and is therefore deemed not filed with the Comelec; Muntinlupa Rep.
Corporate Resource Services Inc (OTCBB:CRRS), a diversified staffing, recruiting and consulting services firm, has completed its acquisition of Personally Yours Staffing Inc, the company declared on Wednesday.
These premiums may be for either employer-owned polices or for personally owned policies, depending on the specific insurance protection needed.
The National Center for Education Statistics (NCES) is launching a new series of Technical Briefs on various aspects of the protection of personally identifiable information in students' education records.