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.