{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s467/e/5","label":"related person","definition":"The term “related person” has the meaning given to such term by section 465(b)(3)(C).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}