more than 50 percent

(B)For purposes of subparagraph (A), the term “parent-subsidiary controlled group” means any controlled group of corporations as defined in section 1563(a)(1), except that— (i)“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a)(1), and (ii)shall not apply. (e)

Source

26 USC § 1202(d)(3)(B)


Scoping language

For purposes of subparagraph
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