Affiliated Group

(redirected from Affiliated Groups)

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.
References in periodicals archive ?
These rulings have permitted reconsolidation when the taxpayer established that the disaffiliation and reconsolidation did not secure for any of the affiliated groups or corporations involved the benefit of any deduction, credit or other allowance that would not otherwise have been available if disaffiliation and reconsolidation had not taken place.
affiliated groups that made loans to their CFCs were, in general, required to directly expense against the interest income earned on the CFC loans.
Thus, the proposed technical correction would allow Treasury to force affiliated groups to bear the burden of an section 312(k) detriment.
Damascus, SANA- Jabhat al-Nusra and the affiliated groups, positioned in Eastern Ghouta, continued to fire shells on residential neighborhoods in Damascus City.
Al-Qaeda affiliated groups have been competing for dominance in Syria since the start of the civil war in 2011.
Thus, the consolidated election may offer certain affiliated groups an "insurance policy" by prohibiting the Department from subjectively combining or decombining unitary group members.
When corporate parent companies file such returns, they can offset profits with losses from any members of their affiliated groups.
861 method to allocate and apportion interest and other expenses, such as R&E expenses, in computing QPAI of the members of such affiliated groups in which otherwise includible corporations are owned indirectly through foreign corporations and partnerships.
The third day will build on that foundation and focus on more advanced topics of acquisitions and separations of members of affiliated groups and joint venture planning with affiliated groups.
Affiliated groups were thus able to isolate their borrowings in those corporations with only U.
Full browser ?