more than 50 percent

(ii)For purposes of clause (i), the term “controlled group” means any controlled group of corporations (as defined in section 1563(a)); except that— (I)“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a), and (II)subsections (a)(4) and (b)(2)(D) of section 1563 shall not apply.

Source

26 USC § 831(b)(2)(C)(ii)


Scoping language

None: Default is title Scope
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