unrelated party

For purposes of this section, the term “unrelated party” means a purchaser or seller who does not bear a relationship to the seller or purchaser, as the case may be, that is described in section 267(b) of title 26 , or that is described in regulations prescribed by the corporation applying principles similar to the principles of such section.

Source

29 USC § 1384(d)


Scoping language

For purposes of this section
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