### Question
What is the definition of unrelated person?


### Answer
The definition of **unrelated person** is as follows in *26 U.S.C. § 9701*:

> a purchaser who does not bear a relationship to the eligible seller described in section 267(b)

#### Citation:
  - *26 U.S.C. § 9701*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter A-Definitions of General Applicability**

