CHAPTER 1—GENERAL PROVISIONS
TITLE 11-BANKRUPTCY
CHAPTER 1-GENERAL PROVISIONS
§101.
Definitions
In this title-
(1) accountant means accountant authorized under applicable law to practice public accounting,
and includes professional accounting association, corporation, or partnership, if so authorized;
(2) affiliate means-
(A) entity that directly or indirectly owns, controls, or holds with po
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