### Question
What does related person mean?


### Answer
**Related person** has the following meaning in *26 U.S.C. § 552*:

> given such term by section 954(d)(3) (determined by substituting “foreign personal holding company” for “controlled foreign corporation” each place it appears).

#### 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**

