foreign related person
Defined in 1 place of the United States Code.
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.
Source
- 2005–present26 U.S.C. § 7874Internal Revenue Code · Rules relating to expatriated entities and their foreign parents · for purposes of this section