affiliated group

affiliated group. A chain of corporations that can elect to file a consolidated tax return because at least 80% of each corporation is owned by others in the group. [Cases: Internal Revenue 3870.]

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词条贡献者

法律翻译Peter，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与能源与矿业有关的法律文件。