### Question
How does Computation of Taxable Income define related person?


### Answer
Under *26 U.S.C. § 280F*, **related person** is defined as:

> any person related to the taxpayer (within the meaning of section 267(b))

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

