Except as used in Sections 1001, 1101, and 1113, a “parent” of a specified corporation is an affiliate in control (Section 160(a)) of that corporation directly or indirectly through one or more intermediaries. In Sections 1001, 1101, and 1113, “parent” means a person in control (Section 160(b)) of a domestic corporation, a foreign corporation, or an other business entity.
100
101
102
103
104
105
106
107
108
109
109.5
110
110.5
111
112
113
114
115
116
117
118
149
150
151
152
153
154
155
156
156.1
156.5
156.6
157
158
159
160
161
161.5
161.7
161.9
162
163
163.1
164
165
165.5
166
167
167.3
167.5
167.7
167.8
168
169
170
171
171.1
171.03
171.3
171.5
171.05
171.07
171.08
172
173
174
174.5
175
176
177
178
179
180
180.5
181
182
183
183.5
184
185
186
187
188
189
190
190.5
190.7
191
191.1
192
193
194
194.5
194.7
195
101
102
103
104
105
106
107
108
109
109.5
110
110.5
111
112
113
114
115
116
117
118
149
150
151
152
153
154
155
156
156.1
156.5
156.6
157
158
159
160
161
161.5
161.7
161.9
162
163
163.1
164
165
165.5
166
167
167.3
167.5
167.7
167.8
168
169
170
171
171.1
171.03
171.3
171.5
171.05
171.07
171.08
172
173
174
174.5
175
176
177
178
179
180
180.5
181
182
183
183.5
184
185
186
187
188
189
190
190.5
190.7
191
191.1
192
193
194
194.5
194.7
195