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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-1022 Related persons, defined.

77-1022. Related persons, defined.

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 either section 267(b) and (c) or section 707(b) of the Internal Revenue Code of 1986, as amended.

Source
    Laws 2010, LB1018, ยง 22.
    Effective Date: July 15, 2010



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