Commonly controlled group definition

Commonly controlled group means a parent corporation and any one or more corporations or chains of corporations connected through stock ownership or constructive ownership with the parent if:
Commonly controlled group means a parent corporation and any one or more corporations or
Commonly controlled group means each Seller and all members of the controlled group of organizations and all trades or businesses under common control which, together with each Seller, are treated as a single employer under Sections 414(b), (c), (m) or (o) of the Code.

More Definitions of Commonly controlled group

Commonly controlled group means any of the following, but does not include an insurer that is exempt from taxation under s. 71.45 (1):
Commonly controlled group means any of the following:

Related to Commonly controlled group

  • IESO-Controlled Grid means the transmission systems with respect to which, pursuant to agreements, the IESO has authority to direct operation;

  • ERISA Affiliate means any trade or business (whether or not incorporated) that, together with the Borrower, is treated as a single employer under Section 414(b) or (c) of the Code or, solely for purposes of Section 302 of ERISA and Section 412 of the Code, is treated as a single employer under Section 414 of the Code.