{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s167/e/5/B","label":"related person","definition":"The term “related person” means any person bearing a relationship to the taxpayer described in subsection (b) or (e) of section 267.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}