affiliated service group

(5)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).


26 USC § 414(m)(5)

Scoping language

None: Default is title Scope
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