cash

(A)The term “cash” includes foreign currencies and cash equivalents. (B) (i)A person is related to another person if the relationship between such persons would result in a disallowance of losses under section 267 or 707(b). In applying section 267 for purposes of the preceding sentence, section 267(c)(4) shall be applied as if the family of an individual includes the spouses of the members of the family. (ii)If any person described in paragraph (1)(B) is related to more than one person, the grantor or beneficiary to whom the treatment under this subsection applies shall be determined under regulations prescribed by the Secretary.

Source

26 USC § 643(i)(2)(A)


Scoping language

None: Default is title Scope
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