domestically controlled group of entities
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.
Same definition in 2 sections
- 2008–present26 U.S.C. § 3121Internal Revenue Code · Definitions · for purposes of this chapter
- 2008–present42 U.S.C. § 410The Public Health and Welfare · Definitions relating to employment · for the purposes of this subchapter