{"data":{"id":"us/26-cfr-1.927-d-2t","jurisdiction":"us","citation":"26 CFR 1.927(d)-2T","heading":"(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.","body":"(a) Definition of related supplier. For purposes of sections 921 through 927 and the regulations under those sections, the term “related supplier” means a related party which directly supplies to a FSC any property or services which the FSC disposes of in a transaction producing foreign trading gross receipts, or a related party which uses the FSC as a commission agent in the disposition of any property or services producing foreign trading gross receipts. A FSC may have different related suppliers with respect to different transactions. If, for example, X owns all the stock of Y, a corporation, and of F, a FSC, and X sells a product to Y which is resold to F, only Y is the related supplier of F. If, however, X sells directly to F and Y also sells directly to F, then, as to the transactions involving direct sales to F, each of X and Y is a related supplier of F.\n(b) Definition of related party. The term “related party” means a person which is owned or controlled directly or indirectly by the same interests as the FSC within the meaning of section 482 and § 1.482-1(a).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6b9bc993443191ec95b4fc859f1986b4113b1950773b338581cdc74bf3a75e31","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.927-d-1","next":"us/26-cfr-1.931-1"},"notice":"GroundRules: Original legal text. Not legal advice."}