There are a number of exceptions, such as “broad class of people” and “general application rules”. For example, everybody's under the tax statute, so that's never going to create a problem—that's if you're working on a piece of legislation, I'm making that connection.
If you looked at my guidelines under the act, I wouldn't apply my rules much differently under the code, assuming they said the same thing approximately. I interpret “friend” as being quite a narrow group of people, more like family, a long-term close friend, not somebody you've met through business or through your work, unless they become a really close friend.
With respect, what was the other issue, not friend, but...?