Effective for the 1987 through 1990 crops, an individual shall not be denied a determination that such individual was a “person” solely on the basis that:
    
    
        
        (a) 
         A family member cosigns for, or makes a loan to, such individual and leases, loans or gives equipment, land or labor to such an individual; and
     
    
        
        (b) 
         Such family members were organized as separate units prior to December 31, 1985.
     
    
        
            Code of Federal Regulations
        
        [52 FR 26295, July 14, 1987]