### Question
How does INCOME FROM SOURCES WITHOUT THE UNITED STATES define unrelated person?


### Answer
Under *26 U.S.C. § 971*, **unrelated person** is defined as:

> a person other than a related person as defined in section 954(d)(3)

#### Citation:
  - *26 U.S.C. § 971*
  - 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 G-Export Trade Corporations**

