related person
(i)Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of) as the manufacturer, producer, or importer. (ii)To the extent provided in regulations prescribed by the Secretary, a person shall not be treated as a related person with respect to the sale of any article if such article is sold through a permanent retail establishment in the normal course of the trade or business of being a retailer. (c)