Presumption

Presumption(i) In general. Undertakings are rebuttably presumed to be controlled by the same interests if such undertakings are part of the same common-ownership group.
(i)In general.Undertakings are rebuttably presumed to be controlled by the same interests if such undertakings are part of the same common-ownership group.

Source

26 CFR § 1.469-4T


Scoping language

None
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