Affiliated corporation

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Affiliated corporation

A corporation that is an affiliate to the parent company.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
References in periodicals archive ?
Many assets, however, ended up either with the Revolutionary Guards, Iran's premier security corps and the most powerful economic actor in the country, or with its affiliated corporations or religious charities.
and affiliated corporations operating an "illegal concrete crushing and demolition processing facility" in Buffalo's Seneca-Babcock neighborhood, according to the Buffalo News.
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. ?
304 applies to a sale of stock between two affiliated corporations, the sale is instead treated for tax purposes as a redemption.
The goal of winning a 17th championship was central to its business plan, with the ownership even naming one of its affiliated corporations Banner 17 LLC, he said, during a talk at Becker College's Leicester campus yesterday.
Corporations, on the other hand, must add back debt owed to affiliated corporations in the calculation of the tax base (i.e., the corporate debtor must add back the affiliated indebtedness).
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.

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