..."affiliated group" has the meaning assigned to it by section 1504, except that, for such purposes, the phrase "more than 50 percent" shall be substituted...least 80 percent" each place it appears in section 1504 (a) . (8) Adjustment to basis; when made. In applying section 167(g), the adjustment under section...

...term "affiliated group" has the meaning assigned to such term by section 1504(a) ; except that (1) the phrase "more than 50 percent" shall be substituted...least 80 percent" each place it appears in section 1504(a), and (il) all corporations shall be treated as ineludible corporations (without any exclusion...

...group" has the meaning assigned to it by subsection (a) of section 1563, except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" in each place it appears in such subsection. Under regulations prescribed by the Secretary or his delegate,...

...includes such December 31 is not known, then such member shall estimate such cost. The estimate shall be made on the basis of the facts and circumstances...least 80 percent" each place it appears in section 1563(a)(1). For purposes of applying § 1.1563-1(b)(2)(ii)(c), an electing small business corporation...

...placed in service by all component members for their taxable years including such December 31. (il) If an estimate is used by any component member of...least 80 percent" each place it appears in section 1563(a)(1). For purposes of applying § 1.1563-1(b)(2)(ii)(c), an electing small business corporation...

...controlled group of corporations and component member of controlled group. For purposes of section 179, the terms "controlled group of corporations" and "component...least 80 percent" each place it appears in section 1563(a)(1). (f) Adjustment to basis. A taxpayer who elects the additional first-year depreciation allowance...

...controlled group of corporations and component member of controlled group. For purposes of section 179, the terms "controlled group of corporations" and "component...least 80 percent" each place it appears in section 1563(a)(1). (f) Adjustment to basis. A taxpayer who elects the additional first-year depreciation allowance...

...group of corporations and component member of controlled group. For the purpose of this paragraph, the terms "controlled group of corporations" and "component...assigned to those terms in section 1563 (a) and (b) and the regulations thereunder. For purposes of applying fl.l563-l(b)(2)(ii)fc>, an electing small...

...group of corporations and component member of controlled group. For the purpose of this paragraph, the terms "controlled group of corporations" and "component...assigned to those terms in section 1563 (a) and (b). For purposes of applying § 1.15вЗ-1(Ь)(2КИ)(с), an electing small business corporation shall...

...component member of controlled group. For the purpose of this paragraph, the terms "controlled group °f corporations" and "component member" of a controlled...assigned to those terms in section 1563 (a) and (b) and the regulations thereunder. Por purposes of applying §1.1563-l(b)(2)(ii)Cc>, an electing small...