affiliated group

(6) Special rules for affiliated group members (A) In general In any case in which— (i) the taxpayer receives royalties in connection with the licensing of computer software, and (ii) another corporation which is a member of the same affiliated group as the taxpayer meets the requirements of paragraphs (2), (3), (4), and (5) with respect to such computer software, the taxpayer shall be treated as having met such requirements. (B) Affiliated group For purposes of this paragraph, the term “affiliated group” has the meaning given such term by section 1504(a).


26 USC § 543(d)(6)

Scoping language

For purposes of this paragraph
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