foreign related person
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7874 — for purposes of this section
The term “foreign related person” means, with respect to any expatriated entity, a foreign person which—
(A) is related (within the meaning of section 267(b) or 707(b)(1)) to such entity, or
(B) is under the same common control (within the meaning of section 482) as such entity.