related persons

(3) Related persons For purposes of this subsection, the term “related persons” has the meaning given to such term by section 1239(b), except that such term shall include 2 or more partnerships having a relationship to each other described in section 707(b)(1)(B).


26 USC § 453(g)(3)

Scoping language

None identified. Default scope is assumed to be the entire title.
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