expanded affiliated group

(4) Expanded affiliated group The term “expanded affiliated group” means an affiliated group (as defined in section 1504(a) without regard to section 1504(b)(3)); except that section 1504(a) shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears.


26 USC § 4985(e)(4)

Scoping language

For purposes of this section
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