subordinate

(2) Subordinate For purposes of paragraph (1), the term “subordinate” means any other person (whether or not a director, officer, employee, or agent of the taxpayer involved) over whose activities the person has direction, supervision, or control.

Source

26 USC § 6701(c)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.

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