at least 80 percent

(2)For purposes of this subsection, the term “controlled group” means a controlled group of corporations (as defined in); except that— (A)“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears, (B)the ownership requirements ofmust be met both with respect to voting power and value, and (C)the determination shall be made without regard to subsection (a)(4) of section 1563.


26 USC § 384(b)(2)

Scoping language

None: Default is title Scope
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