common control

(B)the determination of whether two or more persons are under “common control” shall be made under regulations of the corporation which are consistent and coextensive with regulations prescribed for similar purposes by the Secretary of the Treasury under subsections (b) and (c) ofsection 414 of title 26; and


29 USC § 1301(a)(14)(B)

Scoping language

For purposes of this subchapter
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