15 CFR 231.109

§ 231.109 Members of the affiliated group.

United States · 15 CFR — Commerce and Foreign Trade · Status: effective

Cite this

Citation: 15 CFR 231.109, § 231.109 Members of the affiliated group, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/61368
Permanent ID: ys:prov:61368@1
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Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.