related person
(4) Special rule where tax paid by manufacturer, producer, or importer (A) In general In any case where the manufacturer, producer, or importer of any article (or a related person) is liable for tax imposed by this subchapter with respect to such article, the tax under this subchapter shall be computed on a price equal to the sum of— (i) the price which would (but for this paragraph) be determined under this subchapter, plus (ii) the product of the price referred to in clause (i) and the presumed markup percentage determined under paragraph (3)(B). (B) Related person For purposes of this paragraph— (i) In general Except as provided in clause (ii), the term “related person” means any person who is a member of the same controlled group (within the meaning of section 5061(e)(3) ) as the manufacturer, producer, or importer. (ii) Exception for retail establishment To the extent provided in regulations prescribed by the Secretary, a person shall not be treated as a related person with respect to the sale of any article if such article is sold through a permanent retail establishment in the normal course of the trade or business of being a retailer.