Malone Child Attribution Person

Example Definitions of "Malone Child Attribution Person"
Malone Child Attribution Person. Any Person who, with respect to a Malone Child, (i) is related to the Malone Child, as described in Section 355(d)(7)(A) of the Code, or (ii) otherwise is treated as one Person with the Malone Child for all purposes of Section 355(e) of the Code.
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