Neb. Rev. Stat. § 77-4924
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
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.
Neb. Rev. Stat. § 77-4924