eligible seller

(8) Successor in interest (A) Safe harbor The term “successor in interest” shall not include any person who— (i) is an unrelated person to an eligible seller described in subparagraph (C); and (ii) purchases for fair market value assets, or all of the stock, of a related person to such seller, in a bona fide, arm’s-length sale. (B) Unrelated person The term “unrelated person” means a purchaser who does not bear a relationship to the eligible seller described in section 267(b). (C) Eligible seller For purposes of this paragraph, the term “eligible seller” means an assigned operator described in section 9704(j)(2) or a related person to such assigned operator.


26 USC § 9701(c)(8)

Scoping language

For purposes of this paragraph
Is this correct? or