at least 80 percent

(B)The term “controlled group of entities” means a controlled group of corporations as defined in section 1563(a)(1), except that— (i)“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears therein, and (ii)the determination shall be made without regard to subsections (a)(4) and (b)(2) of section 1563.


26 USC § 3121(z)(2)(B)

Scoping language

None: Default is title Scope
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