specified affiliate
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4501 — for purposes of this section
For purposes of this section, the term “specified affiliate” means, with respect to any corporation—
(i) any corporation more than 50 percent of the stock of which is owned (by vote or by value), directly or indirectly, by such corporation, and
(ii) any partnership more than 50 percent of the capital interests or profits interests of which is held, directly or indirectly, by such corporation.