unrelated person
Defined in 3 places of the United States Code.
For purposes of this paragraph, the term “unrelated person” means any person other than a person related within the meaning of paragraph (3)(D) to the electing corporation.
Source
- 1994–present26 U.S.C. § 936Internal Revenue Code · Puerto Rico and possession tax credit · under this section
For purposes of this subpart, the term “unrelated person” means a person other than a related person as defined in section 954(d)(3).
Source
- 1994–present26 U.S.C. § 971Internal Revenue Code · Definitions · for purposes of this subpart
The term “unrelated person” means a purchaser who does not bear a relationship to the eligible seller described in section 267(b).
Source
- 2006–present26 U.S.C. § 9701Internal Revenue Code · Definitions of general applicability · for purposes of this chapter