A person shall be treated as an affiliate of, or affiliated with, another person if such persons are treated as a single employer under subsection (b) or (c) of section 414.

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

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us/statute/26/3512/b/4 — Affiliate; affiliated · Axiom

Axiom
US Federal
Statutes
Title 26
§ 3512
(b)
(4)

Affiliate; affiliated

Official source

A person shall be treated as an affiliate of, or affiliated with, another person if such persons are treated as a single employer under subsection (b) or (c) of section 414.

← Motion picture project

in view

Whole section

▸rulespec code

Shown source

statutes/26/3512.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3512; no dedicated encoding exists for this exact provision yet.

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▸citations (1)

References

This rule cites 1 other rule.

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