controlled group

(3)The term “controlled group” means one or more chains of corporations connected through stock ownership with the taxpayer if— (A)20 percent or more of the total combined voting power of all classes of stock entitled to vote of each of the corporations (except the taxpayer) is owned directly by one or more of the other corporations, and (B)the taxpayer owns directly 20 percent or more of the total combined voting power of all classes of stock entitled to vote, of at least one of the other corporations.

Source

26 USC § 851(c)(3)


Scoping language

For purposes of subsection
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