related person

(A)Except as provided in subparagraph (B), the term “related person” has the meaning given such term by section 954(d)(3). (B)In the case of any policy of insurance covering liability arising from services performed as a director, officer, or employee of a corporation or as a partner or employee of a partnership, the person performing such services and the entity for which such services are performed shall be treated as related persons.


26 USC § 953(c)(6)(A)

Scoping language

None: Default is title Scope
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