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

资深译员Lorna，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与房地产投资信托有关的法律文件。