### Question
How does Estates, Trusts, Beneficiaries, and Decedents define related or subordinate party?


### Answer
Under *26 U.S.C. § 672*, **related or subordinate party** is defined as:

> any nonadverse party who is—



(1) the grantor's spouse if living with the grantor

#### Citation:
  - *26 U.S.C. § 672*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart E-Grantors and Others Treated as Substantial Owners**

