### Question
What does related person mean?


### Answer
**Related person** has the following meaning in *26 U.S.C. § 4162*:

> given such term by section 465(b)(3)(C).

#### Citation:
  - *26 U.S.C. § 4162*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter D-Recreational Equipment > PART I-SPORTING GOODS**

