related party
(1) In general The term “related party” means, with respect to any applicable taxpayer— (A) any 25-percent owner of the taxpayer, (B) any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the taxpayer or any 25-percent owner of the taxpayer, and (C) any other person who is related (within the meaning of section 482 ) to the taxpayer.