Affiliated Group

Affiliated Group

A set of companies owned by the same parent company. An affiliated group often files its tax returns as if it were a single company, but this is not always the case. See also: Affiliated Corporation.
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subsidiary using loans, the worldwide affiliated group has essentially converted nondeductible dividends into deductible interest (subject to certain limitations) for U.S.
The Tax Court did not break up consolidated taxable income and allowed graduated corporate income tax rates for an affiliated group that included a qualified personal service corporation (QPSC) that by itself would have been subject to a flat 35% rate.
However, Taliban insurgents and the al-Qaeda affiliated group the Islamic Movement of Uzbekistan are active in the region.
France has said the joint operation with Mauritanian troops to free the French hostage taken by al-Qaeda affiliated group inside the Malian territories is finished.
Under the new law, for distributions after May 17, 2006 and before 2010, subject to a transitional rule, all members of a corporation's "separate affiliated group" are treated as one corporation for purposes of satisfying this active business test.
The organisation responsible for allocating lottery cash should be replaced by a nongovernment affiliated group, perhaps made up mainly of ordinary people with no axes to grind.
Upholding the Osaka High Court' ruling, the Supreme Court rejected the appeal by Yoshinori Watanabe, 63, the Yamaguchi-gumi boss, and ordered him and three members of the affiliated group to pay a total 80 million yen in damages for mistakenly shooting the police officer to death in Kyoto in 1995, when the group was feuding with a rival gang.
In this position, he is responsible for new development and the strategic oversight of the firm's affiliated group of companies, including Related Capital Company, Related Management Company, Credit Re-Mortgage Capital, related Retail and Palladium.
* Modify the interest allocation rules under Section 864(e) to provide a one-time election under which the taxable income of an affiliated group from sources outside the U.S.
As a result of recent Arizona legislation that took effect July 17, 1994, an affiliated group of corporations filing a Federal consolidated return may elect to file consolidated Arizona income tax returns for tax years beginning on or after December 31, 1993.
The attack targeted an armoured security vehicle that was involved in a sweeping operation to arrest wanted militants from the Islamic State (IS) affiliated group Sinai Province.
1501 provides that an affiliated group of corporations is permitted to file a consolidated federal corporate income tax return.
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