electing group

(2) Electing group; controlled group (A) Electing group The term “electing group” means a controlled group of which one or more members is an electing corporation. (B) Controlled group The term “controlled group” means any group which would be treated as a single employer under subsection (a) or (b) of section 52 if paragraphs (1) and (2) of section 52(a) did not apply.


26 USC § 1355(a)(2)

Scoping language

For purposes of this subchapter
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