related person

(ii)For purposes of clause (i), the term “related person” means, with respect to any person, any other person who would be a disqualified person (within the meaning of) by reason of his relationship to such person. In the case of a contributor which is a corporation, the term also includes any officer or director of such corporation.


26 USC § 507(d)(2)(C)(ii)

Scoping language

None: Default is title Scope
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