calendar year 1992
(ii)For purposes of clause (i), the term “controlled group” means any controlled group of corporations (as defined in section 1563(a)); except that— (I)“more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a), and (II)subsections (a)(4) and (b)(2)(D) of section 1563 shall not apply. (D)In the case of any taxable year beginning in a calendar year after 2015, the dollar amount set forth in subparagraph (A)(i) shall be increased by an amount equal to— (i)such dollar amount, multiplied by (ii)the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting “calendar year 2013” for “calendar year 1992” in subparagraph (B) thereof.