### Question
How does Income Taxes define related person dividend or interest?


### Answer
Under *26 U.S.C. § 552*, **related person dividend or interest** is defined as:

> any dividend or interest which—


(A) is described in subparagraph (A) of section 954(c)(3), and


(B) is received from a related person which is not a foreign personal holding company (determined without regard to this subsection)

#### Citation:
  - *26 U.S.C. § 552*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter G-Corporations Used to Avoid Income Tax on Shareholders > PART III-FOREIGN PERSONAL HOLDING COMPANIES**

