### Question
How is the "unrelated person" defined?


### Answer
The term **unrelated person** is defined in *26 U.S.C. § 936* as follows -

> 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**

