controlled group

(7) Controlled group defined For purposes of paragraphs (2) and (6), the term “controlled group” has the meaning assigned to it by section 1563(a), except that, for such purposes, the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears in section 1563(a)(1).

Source

26 USC § 179(d)(7)

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Scoping language

None identified, default scope is assumed to be the parent (part VI) of this section.

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