1120-US: Expanded affiliated group (FAQ)

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What is an expanded affiliated group?


Per the form instructions, an expanded affiliated group is an affiliated group as defined in IRC section 1504(a) determined by substituting "more than 50 percent" for "at least 80 percent" each place the group appears and (b) without regard to paragraphs (2) and (4) of section 1504(b).

Related topic: 1120-US: Form 8903 - Domestic production deduction FAQs

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