Group.

Group. The term group means an affiliated group of corporations as defined in section 1504. See 1.150275(d) as to when a group remains in existence. Except as the context otherwise requires, references to a group are references to a consolidated group (as defined in paragraph (h) of this section).
The termgroupmeans an affiliated group of corporations as defined in section 1504. See 1.150275(d) as to when a group remains in existence. Except as the context otherwise requires, references to a group are references to a consolidated group (as defined inparagraph (h)of this section).

Source

26 CFR § 1.1502-1


Scoping language

None
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