1. Regulations
  2. title 15
  3. chapter II
  4. part 231
  5. subpart A
  6. § 231.109

View all text of Subpart A [§ 231.101 - § 231.121]

§ 231.109 - Members of the affiliated group.

Members of the affiliated group includes any entity that is a member of the covered entity's “affiliated group,” as that term is defined under 26 U.S.C. 1504(a), without regard to 26 U.S.C. 1504(b)(3).

AUTHORITY: 15 U.S.C. 4651,

SOURCE: 88 FR 61614, Sept. 25, 2023, unless otherwise noted.

CITE AS: 15 CFR 231.109