related organizations

(5) Certain organizations performing management functions For purposes of this subsection, the term “affiliated service group” also includes a group consisting of— (A) an organization the principal business of which is performing, on a regular and continuing basis, management functions for 1 organization (or for 1 organization and other organizations related to such 1 organization), and (B) the organization (and related organizations) for which such functions are so performed by the organization described in subparagraph (A). For purposes of this paragraph, the term “related organizations” has the same meaning as the term “related persons” when used in section 144(a)(3).

Source

26 USC § 414(m)(5)


Scoping language

For purposes of this paragraph
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