Code of Federal Regulations · Section

§ 231.109 — Members Of The Affiliated Group

15 C.F.R. § 231.109

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Members of the affiliated group includes any entity that is a member of the covered entity's “affiliated group,” as that term is defined under 26 U.S.C. 1504(a), without regard to 26 U.S.C. 1504(b)(3).

15 C.F.R. § 231.108 15 C.F.R. § 231.110

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