Brother-sister Controlled Group of Corporations

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Brother-sister Controlled Group of Corporations

The Brother-sister Controlled Group of Corporations are.

two or more corporations owned by the same shareholder(s). Five or fewer persons must own at least 80% of each corporation. Former IRC (check if this IRC provision is current here) § 1563(a)(2).

See also other Tax Terms and Definitions in U.S.A.

attribution rules.

Related Entries in the American Tax Encyclopedia:

  1. Brother-sister Corporation
  2. Controlled Group
  3. Controlled Corporation
  4. Holding Company
  5. Relationship Test
  6. Mirror Corporations
  7. Controlled Foreign Corporation
  8. Affiliated Group
  9. Parent Corporation
  10. Controlled
  11. Loss Group
  12. Group Legal Services Plan
  13. Group Life Insurance
  14. Exchange Group
  15. Related Parties
  16. Controlling Interest
  17. Group Exemption Letter
  18. Split-up
  19. Subpart F Income
  20. Split-off
  21. Reverse Triangular Merger
  22. D-type Reorganization
  23. Bailouts
  24. Stapled Stock
  25. Consolidated Return Change of Ownership

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