All persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (n) or ( o ) of section 414, shall be treated as one person.

← Growing employers retain treatment as small employer

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 52inferredUS Federal › Statutes › Title 26 › § 52
26 USC § 414inferredUS Federal › Statutes › Title 26 › § 414

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(i) Predecessors
(ii) Aggregation rules

Axiom
US Federal
Statutes
Title 26
§ 125
(j)
(5)
(D)

Special rules

Official source

(i) Predecessors

(i)Predecessors#

Any reference in this paragraph to an employer shall include a reference to any predecessor of such employer.

(ii)Aggregation rules#