Member.

Member. The term member means a corporation (including the common parent) that is included in the group, or as the context may require, a corporation that is included in a subgroup.
The termmembermeans a corporation (including the common parent) that is included in the group, or as the context may require, a corporation that is included in a subgroup.

Source

26 CFR § 1.1502-1

---

Scoping language

For purposes of the consolidated return regulations (and any provision of this chapter that refers to the consolidated return regulations):

---

Is this correct? or