Sorry, I was unclear. I should have said "depending on the context and which law applies". The IRS definitions apply when you're dealing with the IRS (unless

Sorry, I was unclear. I should have said "depending on the context and which law applies". The IRS definitions apply when you're dealing with the IRS (unless they don't, e.g., if you convince a court that the IRS is incorrectly applying the law) but they're not necessarily the same as the definitions which are legally relevant for antitrust purposes or for the purpose of Labour relations regulations.