related persons

(6) Other rules For purposes of this subsection— (A) Related persons The term “related persons” has the same meaning as when used in section 144(a)(3). (B) Employees of entities under common control The rules of subsections (b), (c), (m), and (o) shall apply.


26 USC § 414(n)(6)

Scoping language

when used in section 144
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