controlled group

(3) Definition of controlled group For purposes of this part, the term “controlled group” has the meaning assigned to the term “controlled group of corporations” by section 1563(a), except that the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears therein, and section 1563(b) shall not apply.


26 USC § 993(a)(3)

Scoping language

For purposes of this part
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