affiliated group
(5) Special rule for affiliates of airlines (A) In general If— (i) a qualified affiliate is a member of an affiliated group another member of which operates an airline, and (ii) employees of the qualified affiliate who are directly engaged in providing airline-related services are entitled to no-additional-cost service with respect to air transportation provided by such other member, then, for purposes of applying paragraph (1) of subsection (a) to such no-additional-cost service provided to such employees, such qualified affiliate shall be treated as engaged in the same line of business as such other member. (B) Qualified affiliate For purposes of this paragraph, the term “qualified affiliate” means any corporation which is predominantly engaged in airline-related services. (C) Airline-related services For purposes of this paragraph, the term “airline-related services” means any of the following services provided in connection with air transportation: (i) Catering. (ii) Baggage handling. (iii) Ticketing and reservations. (iv) Flight planning and weather analysis. (v) Restaurants and gift shops located at an airport. (vi) Such other similar services provided to the airline as the Secretary may prescribe. (D) Affiliated group For purposes of this paragraph, the term “affiliated group” has the meaning given such term by section 1504(a).