qualified affiliate
Defined in 2 places across 2 titles of the United States Code.
For purposes of this paragraph, the term “qualified affiliate” means any corporation which is predominantly engaged in airline-related services.
Source
- 1994–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section
The term “qualified affiliate” means—
(i) in the case of a stock savings association, an affiliate other than a subsidiary or an insured depository institution; and
(ii) in the case of a mutual savings association, a subsidiary other than an insured depository institution, so long as all of the savings association's investments in and extensions of credit to the subsidiary are deducted from the savings association's capital.
Source
- 1994–present12 U.S.C. § 1831EBanks and Banking · Activities of savings associations · for purposes of this section