related foreign person
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “related foreign person” means any person—
(i) who is not a United States person, and
(ii) who is related (within the meaning of section 267(b)) to the issuer.
Source
- 1994–present26 U.S.C. § 163Internal Revenue Code · Interest · for purposes of this subtitle