parent corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — under this section
“parent corporation” has the meaning given such term by section 424(e).
26 U.S.C. § 424 — for purposes of this part
For purposes of this part, the term “parent corporation” means any corporation (other than the employer corporation) in an unbroken chain of corporations ending with the employer corporation if, at the time of the granting of the option, each of the corporations other than the employer corporation owns stock possessing 50 percent or more of the total combined voting power of all classes of stock in one of the other corporations in such chain.
29 U.S.C. § 1054 — for the purposes of this part (10 versions over time)
“parent corporation” has the meaning given such term by section 424(e) of title 26.