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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-5718 Related persons, defined.
Universal Citation: NE Code § 77-5718 (2017)
77-5718. 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 2005, LB 312, ยง 40.
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