Page 97 - Large Business IRS Training Guides

Small Business Exemption-

Gross Receipts Test of IRC § 448(c) (cont’d) 2

• Combined group

• Group of three or more organizations, if each

organization is a member of either a parent-

subsidiary or brother-sister group, and at least one

organization is the common parent of a parent-

subsidiary group and is also a member of a

brother-sister group.

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