(1) Broker The term “broker” includes— (A) a dealer, (B) a barter exchange, and (C) any other person who (for a consideration) regularly acts as a middleman with respect to property or services. A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.


26 USC § 6045(c)(1)

Scoping language

For purposes of this section
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