affiliated group
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section
For purposes of this paragraph, the term “affiliated group” has the meaning given such term by section 1504(a).
26 U.S.C. § 1504 — for purposes of this subtitle
The term “affiliated group” means—
(A) 1 or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation, but only if—
(B) (i) the common parent owns directly stock meeting the requirements of paragraph (2) in at least 1 of the other includible corporations, and
(ii) stock meeting the requirements of paragraph (2) in each of the includible corporations (except the common parent) is owned directly by 1 or more of the other includible corporations.
26 U.S.C. § 243 — under this chapter (3 versions over time)
The term “affiliated group” has the meaning given such term by section 1504(a), except that for such purposes sections 1504(b)(2) and 1504(c) shall not apply.
26 U.S.C. § 279 — for purposes of this section
In any case in which the issuing corporation is a member of an affiliated group, the application of this section shall be determined, pursuant to regulations prescribed by the Secretary, by treating all of the members of the affiliated group in the aggregate as the issuing corporation, except that the ratio of debt to equity of, projected earnings of, and annual interest to be paid or incurred by any corporation (other than the issuing corporation determined without regard to this subsection) shall be included in the determinations required under subparagraphs (A) and (B) of subsection (b)(4) as of any day only if such corporation is a member of the affiliated group on such day, and, in determining projected earnings of such corporation under subsection (c)(3), there shall be taken into account only the earnings and profits of such corporation for the period during which it was a member of the affiliated group. For purposes of the preceding sentence, the term “affiliated group” has the meaning assigned to such term by section 1504(a), except that all corporations other than the acquired corporation shall be treated as includible corporations (without any exclusion under section 1504(b)) and the acquired corporation shall not be treated as an includible corporation.
26 U.S.C. § 304 — in this section
The term “affiliated group” has the meaning given such term by section 1504(a).
26 U.S.C. § 332 — for purposes of this section (2 versions over time)
For purposes of this subsection, the term “affiliated group” has the meaning given such term by section 1504(a) (without regard to paragraph (2) of section 1504(b)).
26 U.S.C. § 338 — under this section
The term “affiliated group” has the meaning given to such term by section 1504(a) (determined without regard to the exceptions contained in section 1504(b)).
26 U.S.C. § 543 — as used in this part
For purposes of this paragraph, the term “affiliated group” has the meaning given such term by section 1504(a).