Unrelated person.

Unrelated person. For purposes of sections 970 through 972 and 1.970-1 to 1.972-1, inclusive, the term unrelated person means a person other than a related person as defined in section 954(d)(3) and paragraph (e) of 1.954-1.

Source

26 CFR § 1.971-1


Scoping language

None
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