applicable policyholder

(ii)The term “applicable policyholder” includes any person which— (I)bears a relationship to the person described in clause (i) which is specified in section 267(b) or 707(b)(1), or (II)is engaged in trades or businesses with such person which are under common control (within the meaning of subsection (a) or (b) of section 52).


26 USC § 101(j)(3)(B)(ii)

Scoping language

None: Default is title Scope
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