Code · CFR · Title 15 — Commerce and Foreign Trade · Part 231 — Clawbacks of Chips Funding · § 231.109

§ 231.109. Members of the affiliated group.

33 words·~1 min read·/us/cfr/t15/s§ 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).

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U.S. Code

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§ 1504

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§ 231.109

Members of the affiliated group.

Fed. Reg.×1

U.S.C.§ 1504

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