Public-domain · open source
OpenJurist

expanded affiliated group

Defined in 8 places across 2 titles of the United States Code.

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).

Source

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).

Source

  • 201326 U.S.C. § 1471Internal Revenue Code · Repealed. Pub. L. 94455, title XIX, 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840] · 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—

(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—

Source

  • 2010–present26 U.S.C. § 1471Internal Revenue Code · Repealed. Pub. L. 94455, title XIX, 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840] · 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).

Source

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).

Source

The term "expanded affiliated group" has the meaning given such term by section 7874(c)(1).

Source

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.

Source

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.

Source

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.

Source