broker
(A)The term “broker” has the meaning given to such term by section 6045(c)(1). (B)If, but for this subparagraph, there would be more than 1 broker with respect to any acquisition, only the broker having the closest contact with the payee shall be treated as the broker. (C)In the case of any instrument, such term shall not include any person who is the payor with respect to such instrument. (D)Except as provided by regulations, such term shall not include any real estate broker (as defined in).