Affiliated corporations definition

Affiliated corporations means those entities authorized or required to file a consolidated Federal Income Tax Return by the applicable provisions of the Internal Revenue Code, as amended, and regulations promulgated pursuant to such code.
Sample 1Sample 2Sample 3
Affiliated corporations shall include members of the controlled group of corporations within the meaning of Section 1504 of the Code determined without regard to Section 1504(b).
Sample 1Sample 2
Affiliated corporations means members of the controlled group of corporations as defined in Section 1563 of the Code.
Sample 1Sample 2

Examples of Affiliated corporations in a sentence

  • Transactions between affiliated corporations may not be subject to tax where it can be shown that the affiliated corporations are operating as a unit within the meaning of Iowa Code sections 422.42(1) and 423.1(8).18.32(2) Affiliated corporations acting as a unit.

  • Attach a schedule showing the names and identification numbers of the entities from which the credits were passed through or allocated to you.Important: Affiliated corporations that qualify as eligible assignees and receive credits assigned under R&TC Section 23663, do not enter any of these credits from form FTB 3544A on this line.

  • Complete form FTB 3801-CR or form FTB 3802 before completing the rest of this form.You cannot claim the credit on any building that has been allowed any relief from the passive loss rules under Section 502 of the Tax Reform Act of 1986.Line 10 – Affiliated corporations enter only credits allocated under Low-Income Housing Credit R&TC Section 23610.5(q) on this line.

  • Complete form FTB 3801-CR or formFTB 3802 before completing the rest of this form.You cannot claim the credit on any building that has been allowed any relief from the passive loss rules under Section 502 of the Tax Reform Act of 1986.Line 10 – Affiliated corporations enter only credits allocated under Low-Income Housing Credit R&TC Section 23610.5(q) on this line.

  • Other intercompany transactions Affiliated corporations engage in transactions with each other that can also produce gross receipts.

  • A permit holder procuring more than one permit may file a separate return for each permit, or if a request to consolidate pursuant to Iowa Code section 423.31(4) has been approved by the department, the permit holder may file one consolidated return reporting sales made at all locations for which a permit is held.202.5(2) Affiliated corporations.

  • No individual(s), non ASCA Affiliated corporation(s) or business(es) shall realize an y monetary profit, or any other benefit as a result of any connection with an ASCA sanctioned event.

  • In case at any time after the Effective Time any further action is necessary or desirable to carry out the purposes of this Agreement or to vest the Continuing Corporation with full title to all properties, assets, rights, approvals, immunities, and franchises of the Affiliated corporations, the proper officers and directors of each party to this Agreement shall take all such necessary action.

  • No individual(s), non ASCA Affiliated corporation(s) or business (es) shall realize any monetary profit, or any other benefit as a result of any connection with an ASCA sanctioned event.

  • Affiliated corporations that file consolidated returns are allowed a 100 percent dividends received deduction for federal purposes for qualifying dividends received from members of the affiliated group.


More Definitions of Affiliated corporations

Affiliated corporations means two or more corporations which are members of a controlled group of corporations as defined in Section 1563 of the Internal' Revenue Code of 1954.
Sample 1
Affiliated corporations has the meaning set forth in Section 5.35.
Sample 1
Affiliated corporations means two or more
Sample 1

Related to Affiliated corporations

  • Affiliated Corporation means any corporation that is either a parent corporation with respect to the Company or a subsidiary corporation with respect to the Company (within the meaning of Sections 424(e) and (f), respectively, of the Internal Revenue Code).

  • Related Corporation means any “parent corporation” or “subsidiary corporation” of the Company whether now or subsequently established, as those terms are defined in Sections 424(e) and (f), respectively, of the Code.

  • Affiliated Company means any company controlled by, controlling or under common control with the Company.

  • Affiliated Entity means any entity controlling, controlled by, or under common control with an Insured.

  • Affiliated Entities means any legal entity, including any corporation, limited liability company, partnership, not-for-profit corporation, estate planning vehicle or trust, which is directly or indirectly owned or controlled by the Stockholder or his or her descendants or spouse, of which such Stockholder or his or her descendants or spouse are beneficial owners, or which is under joint control or ownership with any other person or entity subject to a lock-up agreement regarding the Common Stock with terms substantially identical to this Agreement.

  • Associated Companies : means any agent with delegated authority under Section 20 of these Terms and Conditions.

  • Associated Company means any legal entity of which a person or company has direct or indirect Control and only as long as a person or company maintains direct or indirect Control.

  • Affiliated employee means any individual employed by a recipient who receives compensation directly from government assistance or a contract with the District of Columbia government, including any employee of a contractor or subcontractor of a recipient who performs services pursuant to government assistance or a contract. The term “affiliated employee” does not include those individuals who perform only intermittent or incidental services with respect to the government assistance or contract, or who are otherwise employed by the contractor, recipient or subcontractor.

  • Related Company means any entity that is directly or indirectly controlled by, in control of or under common control with the Company.

  • Affiliated Employer means any corporation which is a member of a controlled group of corporations (as defined in Code Section 414(b)) which includes the Employer; any trade or business (whether or not incorporated) which is under common control (as defined in Code Section 414(c)) with the Employer; any organization (whether or not incorporated) which is a member of an affiliated service group (as defined in Code Section 414(m)) which includes the Employer; and any other entity required to be aggregated with the Employer pursuant to Regulations under Code Section 414(o).

  • Affiliated Companies shall include any company controlled by, controlling or under common control with the Company.

  • Subsidiary Corporation means any present or future “subsidiary corporation” of the Company, as defined in Section 424(f) of the Code.

  • Designated Company means any Subsidiary or Affiliate that has been designated by the Administrator from time to time in its sole discretion as eligible to participate in the Plan. For purposes of the 423 Component, only the Company and its Subsidiaries may be Designated Companies, provided, however that at any given time, a Subsidiary that is a Designated Company under the 423 Component will not be a Designated Company under the Non-423 Component.

  • Related Companies means the companies within the meaning of Article L. 225-197-2 of the French Commercial Code or any provision substituted for same.

  • Affiliated group of corporations means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of providing local exchange telephone service in this state, the affiliated group shall not include any incumbent local exchange carrier that would otherwise be included in the group.

  • Associated Entity means an entity that is not part of the law practice but which provides legal or administrative services to a law practice, including but not limited to:

  • Nominated Company means a company selected by the Lenders’ Representative and proposed to the Authority for substituting the Concessionaire in accordance with the provisions of the Substitution Agreement;

  • Nonprofit corporation means a nonstock corporation organized under ch. 181 that is a nonprofit corporation, as defined in s. 181.0103 (17).

  • Related Entity as used in this Invention and Patent Rights Article means a contractor, subcontractor, grantee, or other entity having a legal relationship with NASA or Partner assigned, tasked, or contracted with to perform activities under this Agreement.

  • Parent Corporation means any present or future “parent corporation” of the Company, as defined in Section 424(e) of the Code.

  • Affiliated Association means an Association accorded the status of an Affiliated Association under the rules of The FA.

  • Subsidiary Companies means all business entities that, at the time in question, are subsidiaries of the Company, within the meaning of section 424(f) of the Code.

  • Acquired Corporations means the Company and each of its Subsidiaries, collectively.

  • Affiliated Group means any affiliated group within the meaning of Code Section 1504(a) or any similar group defined under a similar provision of state, local or foreign law.

  • Affiliated Club means a football club affiliated with the League whose application for Membership has been approved in accordance with the Statement of Rules.

  • Publicly Held Corporation means a corporation that has a class of equity securities registered pursuant to section 12 of the Securities Exchange Act of 1934 [15 U.S.C. 78L], or is subject to section 15(d) of the Securities Exchange Act of 1934 [15 U.S.C. 78o(d)].