qualified substitute
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1445 — for purposes of this section
The term “qualified substitute” means, with respect to a disposition of a United States real property interest—
(A) the person (including any attorney or title company) responsible for closing the transaction, other than the transferor's agent, and
(B) the transferee's agent.