subsidiary
Defined in 12 places across 5 titles of the United States Code.
As used in this chapter, the terms “bank”, “bank holding company”, “subsidiary”, and “Board” have the meaning ascribed to such terms in section 1841 of this title. For purposes of this chapter only, the term “company”, as used in section 1841 of this title, means any person, estate, trust, partnership, corporation, association, or similar organization, but does not include any corporation the majority of the shares of which are owned by the United States or by any State. The term “trust service” means any service customarily performed by a bank trust department.
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- 1994–199912 U.S.C. § 1971Banks and Banking · Definitions · as used in this chapter
As used in this chapter, the terms “bank”, “bank holding company”, “subsidiary”, and “Board” have the meaning ascribed to such terms in section 1841 of this title. For purposes of this chapter only, the term “company”, as used in section 1841 of this title, means any person, estate, trust, partnership, corporation, association, or similar organization, but does not include any corporation the majority of the shares of which are owned by the United States or by any State. The term “trust service” means any service customarily performed by a bank trust department. For purposes of this chapter, a financial subsidiary of a national bank engaging in activities pursuant to section 24a(a) of this title shall be deemed to be a subsidiary of a bank holding company, and not a subsidiary of a bank.
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- 1999–present12 U.S.C. § 1971Banks and Banking · Definitions · as used in this chapter
For purposes of subparagraph (A), the term “subsidiary” means any corporation in which the corporation referred to in subparagraph (A) owns (directly or indirectly) stock meeting the requirements of section 1504(a)(2) (determined by substituting “50 percent” for “80 percent” each place it appears and without regard to section 1504(b)(3)).
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- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section
“subsidiary” means any corporation 100 percent of whose total combined voting shares are, directly or indirectly, owned or controlled by the Corporation; and
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- 1994–present45 U.S.C. § 702Railroads · Definitions · as used in this chapter
Subsidiary.—The term “subsidiary”—
(A) means any company which is owned or controlled directly or indirectly by another company; and
(B) includes any service corporation owned in whole or in part by an insured depository institution or any subsidiary of such a service corporation.
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- 1994–200812 U.S.C. § 1813Banks and Banking · Definitions · as used in this chapter
Subsidiary.—The term “subsidiary” means a corporation that has filed a certificate under oath with the Secretary, in the form and at the times prescribed by the Secretary, establishing that the corporation—
(A) is incorporated under the laws of the United States or a State; and
(B) has at least 50 percent of its voting stock controlled, directly or indirectly, by a Bowaters corporation or its parent.
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- 2006–present46 U.S.C. § 12118Shipping · Owners engaged primarily in manufacturing or mineral industry · in this section
The term “subsidiary”—
(A) means any company which is owned or controlled directly or indirectly by another company; and
(B) includes any service corporation owned in whole or in part by an insured depository institution or any subsidiary of such a service corporation.
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- 2008–present12 U.S.C. § 1813Banks and Banking · Definitions · as used in this chapter
the term “subsidiary” has the meaning given to such term in section 1841(d) of this title.
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- 1994–present12 U.S.C. § 1823Banks and Banking · Corporation monies · in this section
The term “subsidiary” means any company that is a subsidiary (as defined in section 1813(w)(4) of this title) of 1 or more insured banks.
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- 1999–present12 U.S.C. § 1831WBanks and Banking · Safety and soundness firewalls applicable to financial subsidiaries of banks · for purposes of this section
the term “subsidiary” means any corporation more than 50 percent of whose outstanding voting securities are directly or indirectly owned by the Corporation; and
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- 1994–present45 U.S.C. § 1303Railroads · Definitions · for the purposes of this chapter
The term “subsidiary” means any corporation which is a member of an affiliated group filing a consolidated return other than the common parent.
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- 1994–present26 U.S.C. § 1503Internal Revenue Code · Computation and payment of tax · for purposes of this section
The term “subsidiary” means one or more direct or indirect subsidiaries.
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- 1996–present20 U.S.C. § 1087Education · Reorganization of Student Loan Marketing Association through formation of Holding Company · for purposes of this section
The terms “affiliate”, “company”, “control”, and “subsidiary” have the meanings given those terms in section 1841 of this title.
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- 1999–present12 U.S.C. § 24ABanks and Banking · Financial subsidiaries of national banks · for purposes of this section
This subsection and subsections (c) through (s) and subsection (u) of this section shall apply to any foreign bank or company to which subsection (a) of section 3106 of this title applies and to any subsidiary (other than a bank) of any such foreign bank or company in the same manner as they apply to a bank holding company and any subsidiary thereof (other than a bank) under paragraph (3) of this subsection. For the purposes of this paragraph, the term “subsidiary” shall have the meaning assigned to it in section 2 of the Bank Holding Company Act of 1956 [12 U.S.C. 1841].
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- 1994–200612 U.S.C. § 1818Banks and Banking · Termination of status as insured depository institution · in this section
This subsection, subsections (c) through (s) and subsection (u) of this section, and section 1831aa of this title shall apply to any foreign bank or company to which subsection (a) of section 3106 of this title applies and to any subsidiary (other than a bank) of any such foreign bank or company in the same manner as they apply to a bank holding company and any subsidiary thereof (other than a bank) under paragraph (3) of this subsection. For the purposes of this paragraph, the term “subsidiary” shall have the meaning assigned to it in section 2 of the Bank Holding Company Act of 1956 [12 U.S.C. 1841].
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- 2006–present12 U.S.C. § 1818Banks and Banking · Termination of status as insured depository institution · in this section