### Question
How does the law define related foreign person?


### Answer
Under *26 U.S.C. § 163*, **related foreign person** is defined as:

> any person—


(i) who is not a United States person, and


(ii) who is related (within the meaning of section 267(b)) to the issuer

#### Citation:
  - *26 U.S.C. § 163*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

