Legal Definition and Related Resources 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).

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Related Taxpayer in Historical Law

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