Related member definition

Related member means a person that, with respect to the taxpayer during all or any portion of the taxable year, is either a related entity, a component member as defined in section 1563(b) of the Internal Revenue Code, or a person to or from whom there is attribution of stock ownership in accordance with section 1563(e) of the Internal Revenue Code except, for purposes of determining whether a person is a related member under this division, "twenty per cent" shall be substituted for "5 percent" wherever "5 percent" appears in section 1563(e) of the Internal Revenue Code.
Related member means a person that, with respect to the
Related member means a person that, with respect to the Taxpayer during any portion of the Taxable Year, is any one of the following:

Examples of Related member in a sentence

  • Supplier Resources means Espire manpower which would be working on the engagement with Customer Third Party or Third Parties means any person who is not a Supplier Related Member or a Customer Related Member.


More Definitions of Related member

Related member means a person that, with respect to the taxpayer during all or any portion of the
Related member means a partnership or corporation which:
Related member means a person or entity that, with
Related member means a person that, with respect to the entity during all or any portion of the taxable year, is:
Related member means a person that, with respect to the taxpayer during all or any portion of the taxable year, is a related entity, a component member as defined in Section 1563(b) of the Internal Revenue Code, or is a person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code.
Related member means a person that, with respect to the taxpayer during all or any
Related member means a person that, with respect to the taxpayer during all or any portion of the taxable year, is: (1) a related entity, (2) a component member as defined in subsection (b) of section 1563 of the Code; (3) a person to or from whom there is attribution of stock ownership in accordance with subsection (e) of section 1563 of the Code; or (4) a person that, notwithstanding its form of organization, bears the same relationship to the taxpayer as a person described in (1) to (3), inclusive.