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Dan，在一家专注于能源领域的国际律师事务所担任全职法律翻译，擅长翻译有关新兴技术领域的法律文件。