Affiliated Group

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For purposes of consolidated tax returns, an affiliated group is composed of companies whose common parent or other inclusive corporation owns at least 80% of the voting power and value of the stock of the includable corporations (except preferred stock).

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Consolidated Tax Return (business term)
Intercompany Transactions (business term)
Consolidated Balance Sheet (in accounting)
Constituent Company (business term)
Affiliated Wholesaler (business term)