members of the same family

(25) Related persons The term “related persons” means persons specified in any of the following subparagraphs: (A) Persons who are officers or directors of one another’s businesses. (B) Persons who are legally recognized partners in business. (C) Persons who are employer and employee. (D) Persons one of whom owns, controls, or holds 25 percent or more of the outstanding voting stock or shares of the other. (E) Persons if 25 percent or more of the outstanding voting stock or shares of each of them is directly or indirectly owned, controlled, or held by a third person. (F) Persons one of whom is directly or indirectly controlled by the other. (G) Persons who are directly or indirectly controlled by a third person. (H) Persons who are members of the same family. For purposes of this paragraph, the term “members of the same family” means natural or adoptive children, brothers, sisters, parents, grandparents, or spouses.

Source

19 USC § 3332(p)(25)


Scoping language

For purposes of this paragraph
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