Affiliated Group definition

Affiliated Group means any affiliated group within the meaning of Code Section 1504(a) or any similar group defined under a similar provision of state, local or foreign law.
Affiliated Group means an affiliated group as defined in Section 1504 of the Code (or any analogous combined, consolidated or unitary group defined under state, local or foreign income Tax law).
Affiliated Group means an affiliated group as defined in Section 1504 of the Code (or any analogous combined, consolidated or unitary group defined under state, local or foreign income Tax law) of which the Company is or has been a member.

Examples of Affiliated Group in a sentence

  • Affiliated group of cor- porations filing a consolidated return sustains an overall foreign loss (a con- solidated overall foreign loss) in any taxable year in which its gross income from sources without the United States subject to a separate limitation (as de- fined in § 1.904(f)–1(c)(2)) is exceeded by the sum of the deductions properly al- located and apportioned thereto.


More Definitions of Affiliated Group

Affiliated Group means any affiliated group within the meaning of Code section 1504(a) or any similar group defined under a similar provision of Law.
Affiliated Group means any affiliated group within the meaning of Code Section 1504(a).
Affiliated Group means a group of Persons that elects, is required to, or otherwise files a Tax Return or pays a Tax as an affiliated group, consolidated group, combined group, unitary group, or other group recognized by applicable Tax Law.
Affiliated Group means any affiliated group as defined in IRC Section 1504 that has filed a consolidated return for federal income tax purposes (or any similar group under state, local or foreign law) for a period during which any of the Company or any of its Subsidiaries was a member.
Affiliated Group means (i) the Company, and (ii) all entities with whom the Company would be considered a single employer under Sections 414(b) and 414(c) of the Code, provided that in applying Section 1563(a)(1), (2), and (3) for purposes of determining a controlled group of corporations under Section 414(b) of the Code, the language “at least 50 percent” is used instead of “at least 80 percent” each place it appears in Section 1563(a)(1), (2), and (3), and in applying Treasury Regulation Section 1.414(c)-2 for purposes of determining trades or businesses (whether or not incorporated) that are under common control for purposes of Section 414(c), “at least 50 percent” is used instead of “at least 80 percent” each place it appears in that regulation. Such term shall be interpreted in a manner consistent with the definition ofservice recipientcontained in Section 409A of the Code.
Affiliated Group means any affiliated group within the meaning of Section 1504 of the Code.
Affiliated Group means any affiliated group within the meaning of Section 1504 of the Code or any comparable or analogous group under state, local or foreign Law.