real estate reporting person

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6045 — for purposes of this section (10 versions over time)

For purposes of this subsection, the term “real estate reporting person” means any of the following persons involved in a real estate transaction in the following order:

(A) the person (including any attorney or title company) responsible for closing the transaction,

(B) the mortgage lender,

(C) the seller’s broker,

(D) the buyer’s broker, or

(E) such other person designated in regulations prescribed by the Secretary.