foreign related person

(3) Foreign related person The term “foreign related person” means, with respect to any expatriated entity, a foreign person which— (A) is related (within the meaning of section 267(b) or 707(b)(1) ) to such entity, or (B) is under the same common control (within the meaning of section 482 ) as such entity.

Source

26 USC § 7874(d)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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