testing period
(i)For purposes of subparagraph (A), the term “testing period” means the 3 taxable years immediately preceding the taxable year involved. (ii)For purposes of applying subparagraph (A) to any taxable year in the testing period with respect to corporations which are component members of a controlled group of corporations for such taxable year, the $1,000,000 amount specified in subparagraph (A) shall be divided among such members under rules similar to the rules of section 1561. (iii)For purposes of subparagraph (A), taxable income shall be determined without regard to any amount carried to the taxable year underor 1212(a).