77-1022 Related persons, defined. - Nebraska Statutes

77-1022. Related persons, defined.Related personsmeans any corporations, partnerships, limited liability companies, or jointventures which are or would otherwise be members of the same unitary group,if incorporated, or any persons who are considered to be related persons undereither section 267(b) and (c) or section 707(b) of the Internal Revenue Codeof 1986, as amended. SourceLaws 2010, LB1018, § 22.Effective Date: July 15, 2010