### Question
What is the definition of unrelated person?


### Answer
The definition of **unrelated person** is as follows in *26 U.S.C. § 936*:

> any person other than a person related within the meaning of paragraph (3)(D) to the electing corporation

#### Citation:
  - *26 U.S.C. § 936*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart D-Possessions of the United States**

