trade or service receivable

(3) Trade or service receivable For purposes of this subsection, the term “trade or service receivable” means any account receivable or evidence of indebtedness arising out of— (A) the disposition by a related person of property described in section 1221(a)(1), or (B) the performance of services by a related person.


26 USC § 864(d)(3)

Scoping language

For purposes of this subsection
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