expanded affiliated group
Defined in 1 dictionary — U.S. Code
United States Code
6 U.S.C. § 395 — for purposes of this section
The term “expanded affiliated group” means an affiliated group as defined in section 1504(a) of title 26 (without regard to section 1504(b) of such title), except that section 1504 of such title shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears.
26 U.S.C. § 1471 — for purposes of this section (3 versions over time)
For purposes of this section, the term "expanded affiliated group" means an affiliated group as defined in section 1504(a), determined—
(A) by substituting "more than 50 percent" for "at least 80 percent" each place it appears, and
(B) without regard to paragraphs (2) and (3) of section 1504(b).
A partnership or any other entity (other than a corporation) shall be treated as a member of an expanded affiliated group if such entity is controlled (within the meaning of section 954(d)(3)) by members of such group (including any entity treated as a member of such group by reason of this sentence).
Subsection (a) shall not apply to any payment to the extent that the beneficial owner of such payment is—
26 U.S.C. § 162 — under this chapter
For purposes of this paragraph, the term "expanded affiliated group" means an affiliated group as defined in section 1504(a), determined—
(I) by substituting "more than 50 percent" for "at least 80 percent" each place it appears, and
(II) without regard to paragraphs (2) and (3) of section 1504(b).
26 U.S.C. § 199 — for purposes of this section
For purposes of this section, the term “expanded affiliated group” means an affiliated group as defined in section 1504(a), determined—
(i) by substituting “more than 50 percent” for “at least 80 percent” each place it appears, and
(ii) without regard to paragraphs (2) and (4) of section 1504(b).
26 U.S.C. § 4985 — for purposes of this section
The term “expanded affiliated group” means an affiliated group (as defined in section 1504(a) without regard to section 1504(b)(3)); except that section 1504(a) shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears.
26 U.S.C. § 59A — for purposes of this section
The term "expanded affiliated group" has the meaning given such term by section 7874(c)(1).
26 U.S.C. § 7874 — for purposes of this title
The term “expanded affiliated group” means an affiliated group as defined in section 1504(a) but without regard to section 1504(b)(3), except that section 1504(a) shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears.
26 U.S.C. § 199A — for purposes of this section
For purposes of this subsection, the term "expanded affiliated group" means an affiliated group as defined in section 1504(a), determined—
(I) by substituting "more than 50 percent" for "at least 80 percent" each place it appears, and
(II) without regard to paragraphs (2) and (4) of section 1504(b).