### Question
What does customer mean?


### Answer
**Customer** has the following meaning in *26 U.S.C. § 6045*:

> any person for whom the broker has transacted any business

#### Citation:
  - *26 U.S.C. § 6045*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

