related person
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1031 — for purposes of this section
For purposes of this subsection, the term “related person” means any person bearing a relationship to the taxpayer described in section 267(b) or 707(b)(1).
26 U.S.C. § 1060 — in this section
For purposes of this subsection, the term “related person” means any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the 10-percent owner.
26 U.S.C. § 167 — under this section
The term “related person” means any person bearing a relationship to the taxpayer described in subsection (b) or (e) of section 267.
26 U.S.C. § 263A — in this section
For purposes of subparagraph (A), the term “related person” means—
(i) the taxpayer and members of the taxpayer's family,
(ii) any corporation (including an S corporation) if 50 percent or more (in value) of the stock of such corporation is owned (directly or through the application of section 318) by the taxpayer or members of the taxpayer's family,
(iii) a corporation and any other corporation which is a member of the same controlled group described in section 1563(a)(1), and
(iv) any partnership if 50 percent or more (in value) of the interests in such partnership is owned directly or indirectly by the taxpayer or members of the taxpayer's family.
26 U.S.C. § 280F — for purposes of this section
The term “related person” means any person related to the taxpayer (within the meaning of section 267(b)).
26 U.S.C. § 302 — for purposes of this section
the term “related person” means any person to whom ownership of stock in the corporation is (at the time of the distribution) attributable under section 318(a)(1) if such stock is further attributable to the entity under section 318(a)(3).
26 U.S.C. § 4052 — under this subchapter
Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of section 5061(e)(3)) as the manufacturer, producer, or importer.
26 U.S.C. § 4162 — in this section
For purposes of this subsection, the term “related person” has the meaning given such term by section 465(b)(3)(C).