Debtor group.

(iii) Debtor group. A debtor group consists of all of the debtors, or any class or classes thereof within the meaning of paragraph (h)(2)(x) of this section, of a creditor. For this purpose, the term debtor includes a borrower of money or purchaser or lessee of goods, services, or property for which payment is arranged through a credit transaction.


26 CFR § 1.848-1

Scoping language

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