related person

(3) Certain trade or service receivables acquired from related United States persons (A) In general Notwithstanding paragraph (2) (other than subparagraph (H) thereof), the term “United States property” includes any trade or service receivable if— (i) such trade or service receivable is acquired (directly or indirectly) from a related person who is a United States person, and (ii) the obligor under such receivable is a United States person. (B) Definitions For purposes of this paragraph, the term “trade or service receivable” and “related person” have the respective meanings given to such terms by section 864(d).


26 USC § 956(c)(3)

Scoping language

For purposes of this paragraph
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