controlled group
Defined in 25 places across 2 titles of the United States Code.
The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of section 414 of title 26.
Same definition in 2 sections
- 2007–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · under this section
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · under this section
Controlled group.—For purposes of clause (i), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26.
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- 1994–200729 U.S.C. § 1082Labor · Minimum funding standards · for purposes of this section
“controlled group” means, in connection with any person, a group consisting of such person and all other persons under common control with such person;
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- 1994–present29 U.S.C. § 1301Labor · Definitions · for purposes of this subchapter
Except as provided in subparagraph (B), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(A)(i) and the 2,000,000 barrel quantity specified in paragraph (2)(A) shall be applied to the controlled group, and the 6,000,000 barrel quantity specified in paragraph (1)(A)(i) and the 60,000 barrel quantity specified in paragraph (2)(A) shall be apportioned among the brewers who are members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. For purposes of the preceding sentence, the term "controlled group" has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" in each place it appears in such subsection. Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.
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- 2021–present26 U.S.C. § 5051Internal Revenue Code · Imposition and rate of tax · in this section
Except as provided in subparagraph (B), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 2,000,000 barrel quantity specified in paragraph (2)(A) shall be applied to the controlled group, and the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) and the 60,000 barrel quantity specified in paragraph (2)(A) shall be apportioned among the brewers who are members of such group in such manner as the Secretary or their delegate shall by regulations prescribe. For purposes of the preceding sentence, the term "controlled group" has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" in each place it appears in such subsection. Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.
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- 2017–202126 U.S.C. § 5051Internal Revenue Code · Imposition and rate of tax · in this section
For purposes of clause (i), the term “controlled group” means any controlled group of corporations (as defined in section 1563(a)); except that—
(I) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a), and
(II) subsections (a)(4) and (b)(2)(D) of section 1563 shall not apply.
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- 1994–present26 U.S.C. § 831Internal Revenue Code · Tax on insurance companies other than life insurance companies · in this section
For purposes of clause (i), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 1994–200726 U.S.C. § 412Internal Revenue Code · Minimum funding standards · for purposes of this section
For purposes of clause (ii), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 2022–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
For purposes of paragraph (4), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(A)(i) shall be applied to the controlled group and apportioned among the members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term "controlled group" has the meaning given such term under subparagraph (A). Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.
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- 2021–present26 U.S.C. § 5051Internal Revenue Code · Imposition and rate of tax · in this section
For purposes of paragraph (4), in the case of a controlled group, the 6,000,000 barrel quantity specified in paragraph (1)(C)(i) shall be applied to the controlled group and apportioned among the members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term "controlled group" has the meaning given such term under subparagraph (A). Under regulations prescribed by the Secretary, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.
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- 2017–202126 U.S.C. § 5051Internal Revenue Code · Imposition and rate of tax · in this section
For purposes of paragraphs (2) and (6), the term “controlled group” has the meaning assigned to it by section 1563(a), except that, for such purposes, the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears in section 1563(a)(1).
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- 1994–present26 U.S.C. § 179Internal Revenue Code · Election to expense certain depreciable business assets · for purposes of this section
For purposes of subclause (I), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 2019–present26 U.S.C. § 72Internal Revenue Code · Annuities; certain proceeds of endowment and life insurance contracts · under this chapter
For purposes of subparagraph (A), the term "controlled group" means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 1994–present26 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
For purposes of subparagraph (A), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26.
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- 1994–200729 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · under this section
For purposes of subparagraph (A), the term "controlled group" shall have the meaning given such term by subsection (a) of section 1563, except that "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears in such subsection.
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- 2017–present26 U.S.C. § 5001Internal Revenue Code · Imposition, rate, and attachment of tax · in this section
For purposes of subparagraph (B), the term “controlled group” has the meaning given such term by section 831(b)(2)(B)(ii).
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- 1994–200526 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · under this section
For purposes of subparagraph (B), the term “controlled group” has the meaning given such term by section 831(b)(2)(B)(ii),1 except that in applying section 831(b)(2)(B)(ii) 1 for purposes of this subparagraph, subparagraphs (B) and (C) of section 1563(b)(2) shall be disregarded.
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- 2016–present26 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · under this section
For purposes of subparagraph (B), the term “controlled group” has the meaning given such term by section 831(b)(2)(B)(ii), except that in applying section 831(b)(2)(B)(ii) for purposes of this subparagraph, subparagraphs (B) and (C) of section 1563(b)(2) shall be disregarded.
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- 2005–201726 U.S.C. § 501Internal Revenue Code · Exemption from tax on corporations, certain trusts, etc. · under this section
For purposes of subparagraph (B), the term "controlled group" means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 2005–present26 U.S.C. § 1400QInternal Revenue Code · Special rules for use of retirement funds · in this section
For purposes of the preceding sentence, the term “controlled group” has the meaning assigned to it by section 1563(a), except that the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears in section 1563(a)(1).
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- 1994–present26 U.S.C. § 194Internal Revenue Code · Treatment of reforestation expenditures · in this section
For purposes of this paragraph, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 2025–present26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter
For purposes of this part, the term “controlled group” has the meaning assigned to the term “controlled group of corporations” by section 1563(a), except that the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears therein, and section 1563(b) shall not apply.
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- 1994–present26 U.S.C. § 993Internal Revenue Code · Definitions · for purposes of this part
For purposes of this section, the term “controlled group” has the meaning given to such term by section 1563(a), except that—
(A) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a), and
(B) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.
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- 1994–present26 U.S.C. § 267Internal Revenue Code · Losses, expenses, and interest with respect to transactions between related taxpayers · for purposes of this section
For purposes of this section, the term "controlled group" means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.
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- 2007–present26 U.S.C. § 412Internal Revenue Code · Minimum funding standards · for purposes of this section
For purposes of this section, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26.
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- 2007–present29 U.S.C. § 1082Labor · Minimum funding standards · for purposes of this section
For purposes of this subparagraph, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o).
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- 1994–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
For purposes of this subsection, the term “controlled group” means a controlled group of corporations (as defined in section 1563(a)); except that—
(A) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears,
(B) the ownership requirements of section 1563(a) must be met both with respect to voting power and value, and
(C) the determination shall be made without regard to subsection (a)(4) of section 1563.
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- 1994–present26 U.S.C. § 384Internal Revenue Code · Limitation on use of preacquisition losses to offset built-in gains · in this section
For purposes of this subsection, the term “controlled group” means all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 as of December 20, 2019.
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- 2021–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
For purposes of this subsection, the term “controlled group” means all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 as of the date of the enactment of this subsection.
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- 2019–202126 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
For purposes of this subsection, the term “controlled group” means all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26 as of December 20, 2019.
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- 2019–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
For purposes of this subsection, the term “controlled group” means any controlled group of corporations (as defined in section 1563(a)); except that subsections (a)(4) and (b)(2)(D) of section 1563 shall not apply.
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- 1994–present26 U.S.C. § 806Internal Revenue Code · Small life insurance company deduction · for purposes of this part
If the contributing sponsor of any single-employer plan is a member of a controlled group, each member of such group shall be jointly and severally liable for any premiums required to be paid by such contributing sponsor. For purposes of the preceding sentence, the term "controlled group" means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of title 26.
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- 1994–present29 U.S.C. § 1307Labor · Payment of premiums · under this subchapter
In the case of a controlled group, the 2,000,000 barrel quantity specified in subparagraph (A) shall be applied to the controlled group, and the 60,000 barrel quantity specified in subparagraph (A) shall be apportioned among the brewers who are component members of such group in such manner as the Secretary or his delegate shall by regulations prescribed. For purposes of the preceding sentence, the term “controlled group” has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” in each place it appears in such subsection. Under regulations prescribed by the Secretary or his delegate, principles similar to the principles of the preceding two sentences shall be applied to a group of brewers under common control where one or more of the brewers is not a corporation.
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- 1994–201726 U.S.C. § 5051Internal Revenue Code · Imposition and rate of tax · in this section
In the case of a controlled group, the $25,000 amount specified under subparagraph (B) of paragraph (1) shall be reduced for each component member of such group by apportioning $25,000 among the component members of such group in such manner as the Secretary shall by regulations prescribe. For purposes of the preceding sentence, the term “controlled group” has the meaning given to such term by section 1563(a).
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- 1994–present26 U.S.C. § 38Internal Revenue Code · General business credit · for purposes of this subpart
The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of section 414.
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- 2006–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · under this section
The term “controlled group” means any group which would be treated as a single employer under subsection (a) or (b) of section 52 if paragraphs (1) and (2) of section 52(a) did not apply.
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- 2005–present26 U.S.C. § 1355Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
The term “controlled group” means one or more chains of corporations connected through stock ownership with the taxpayer if—
(A) 20 percent or more of the total combined voting power of all classes of stock entitled to vote of each of the corporations (except the taxpayer) is owned directly by one or more of the other corporations, and
(B) the taxpayer owns directly 20 percent or more of the total combined voting power of all classes of stock entitled to vote, of at least one of the other corporations.
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- 1994–present26 U.S.C. § 851Internal Revenue Code · Definition of regulated investment company · in this section