controlled group

(ii)For purposes of clause (i), the term “controlled group” means any controlled group of corporations (as defined in); 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) ofshall not apply.


26 USC § 831(b)(2)(C)(ii)

Scoping language

None: Default is title Scope
Is this correct? or