Related Taxpayer

Legal Definition and Related Resources of Related Taxpayer

Meaning of Related Taxpayer

The term is defined in 26 U. S. C. §1313(c) as follows: For purposes of this part, the term related taxpayer means a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission , allowance , or disallowance was made, in one of the following relationships:
(1) husband and wife.
(2) grantor andfiduciary,
(3) grantor and beneficiary ,
(4) fiduciary and beneficiary, legatee , or heir,
(5) decedent and decedent’s estate ,
(6) partner or
(7) member of an affiliated group of corÂporations (as defined in section 1504).

Related Entries of Related Taxpayer in the Encyclopedia of Law Project

Browse or run a search for Related Taxpayer in the American Encyclopedia of Law, the Asian Encyclopedia of Law, the European Encyclopedia of Law, the UK Encyclopedia of Law or the Latin American and Spanish Encyclopedia of Law.

Related Taxpayer in Historical Law

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Legal Abbreviations and Acronyms

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