{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s468B/d/3","label":"related person","definition":"The term “related person” means a person related to the taxpayer within the meaning of section 267(b).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}