related party
(2) Related party The term “related party” means— (A) any 25-percent foreign shareholder of the reporting corporation, (B) any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the reporting corporation or to a 25-percent foreign shareholder of the reporting corporation, and (C) any other person who is related (within the meaning of section 482 ) to the reporting corporation.