service recipient(The entity for whom a service provider performs services, and all of the entity's affiliates determined according to Sections 414(b) and (c) of the Internal Revenue Code (IRC).
For a service provider who is an employee, the service recipient is the employee's employer and each of the employer's affiliates that would be aggregated with it under Sections 414(b) and (c) of the IRC. PLG Alexander Demidov)
