Broker

Broker means:
any person who, in the ordinary course of business, stands ready to effect sales between other parties. Former Tax Regulation (check if this Reg. is current here) §1.6045-1 (a)(1). A broker is required to prepare and send to the U.S. Internal Revenue Service an information return for each sale by a customer effected by the broker. Former Tax Regulation (check if this Reg. is current here) §1.6045-1 (c)(2).