26 CFR 51.2T - Explanation of terms (temporary).

§ 51.2T Explanation of terms (temporary).

(a) Through (e)(2) [Reserved]. For further guidance see § 51.2(a) through (e)(2).

(3)Controlled Group. The term controlled group means a group of two or more persons, including at least one person that is a covered entity, that is treated as a single employer under section 52(a), 52(b), 414(m), or 414(o).


(4) through (m) [Reserved]. For further guidance see § 51.2(e)(4) through (m).

[T.D. 9684, 79 FR 43639, July 28, 2014]

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