controlled group

(6) Definitions For purposes of this subsection— (A) Due date; required installment The terms “due date” and “required installment” have the meanings given such terms by subsection (f), except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under this section. (B) Controlled group The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of section 414.


26 USC § 433(g)(6)

Scoping language

For purposes of this subsection
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