separate affiliated group
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “separate affiliated group” means, with respect to any corporation, the affiliated group which would be determined under section 1504(a) if such corporation were the common parent and section 1504(b) did not apply.
Source
- 2007–present26 U.S.C. § 355Internal Revenue Code · Distribution of stock and securities of a controlled corporation · for purposes of this section