### Question
What does related person mean?


### Answer
**Related person** has the following meaning in *26 U.S.C. § 280F*:

> any person related to the taxpayer (within the meaning of section 267(b))

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

