Affiliated corporation

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Affiliated corporation

A corporation that is an affiliate to the parent company.

Affiliated Corporation

A corporation of which another company owns a significant percentage, but not a majority, of its shares. This gives the company a great deal of influence, but not outright control, of the affiliated corporation. See also: Subsidiary, Parent company.
References in periodicals archive ?
Tenders are invited for Proposals from qualified firms of certifiedpublic accountants to review the IRS form 990 for each university controlled affiliated corporation, with a focus on potential conflicts of interest and transactions between the university and university controlled affiliated corporations for the fiscal year ending on or after June 30, 2016, with the option of reviewing each of the twosubsequent fiscal years, upon mutual agreement.
Holding: The court rejected the IRS's argument and instead held that the Magma Power decision did not apply in this case because the legal status of a surviving corporation in a merger is different from that of affiliated corporations that are part of a consolidated group.
Coverage includes taxation of corporations and shareholders, elective passthrough for tax treatment, affiliated corporations, corporate acquisition techniques, nonacquisitive reorganizations, corporate attributes in reorganizations, and special rules to prevent avoidance of shareholder level tax.
The Ambassador said that Sarpashev met with leadership of affiliated corporations and banks.
The head of the NCP political sector al-Haj Adam Youssef said on Monday that the shakeup will expand to include NCP sectors and secretariats as well leadership of other government agencies and its affiliated corporations.
And continued difficulties with single farm payments hit budgets for agencies and affiliated corporations like the Environment Agency and British Waterways.
Carolina Academic Press (Durham, NC) has released "A Complete Guide to Corporate Taxation," a book that discusses the rules of Subchapter C and the concpets of affiliated corporations and consolidated returns.
The proposed regulations retain the prohibition on the combination of separate units owned by different affiliated corporations.
For example, some national and larger local organizations are creating for-profit affiliated corporations or for-profit subsidiaries that engage in business sometimes unrelated to their missions.
Included in the return were a number of affiliated corporations that, although they shipped merchandise to customers in New York State, did not have nexus with the state and were not subject to the corporation franchise tax.
Under the circumstances, Nippon Keidanren has decided to encourage its affiliated corporations to make political contributions.
and 42 apparently affiliated corporations, partnerships and individuals agreed along with SK Management Co.

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