(5) Third party investor The term “third party investor” means a person who— (A) holds an interest in the partnership which does not constitute property held in connection with an applicable trade or business; and (B) is not (and has not been) actively engaged, and is (and was) not related to a person so engaged, in (directly or indirectly) providing substantial services described in paragraph (1) for such partnership or any applicable trade or business.
Definition: third party investor from 26 USC § 1061(c)(5) | LII (2024)
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