Related person or flowthrough entity.

Related person or flowthrough entity. The term related person or flowthrough entity means a related person or flowthrough entity as defined in sections 1092(d)(4) (B) and (C) respectively.
The termrelated person or flowthrough entitymeans a related person or flowthrough entity as defined in sections 1092(d)(4) (B) and (C) respectively.

Source

26 CFR § 1.1092(b)-5T


Scoping language

None
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