The following definitions apply throughout this chapter:(1) 'Group of affiliated persons' means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.(2) 'Person' means an individual, a corporation, a limited liability company, a partnership, or other legal entity.As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.
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