Nebraska Statutes
§ 77-4924 — Related persons, defined
Nebraska·Ch. 77 Revenue and Taxation
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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Legislative History
Source: Laws 1995, LB 829, § 24; Laws 1997, LB 264, § 5.
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