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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-5528. Related persons, defined.

56 words·~1 min read·/ne/chapter-77/77-5528

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Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under section 267(b) and
(c)of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code.
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