Brother Sister Corporation

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A brother-sister controlled group may exist if two or more corporations are owned by five or fewer persons individuals, estates, or trusts ..A combined group consists of three or more organizations that are organized. as follows: Each organization is a member of either a parent-subsidiary or brother- sister group; and. At least one corporation is the common parent of a parent-subsidiary; and is also a member of a brother-sister group.. ii Corporations P and W are members of a brother-sister controlled group of corporations. Although the more-than-50 percent identical ownership requirement . 2 Brother-sister controlled group. Two or more corporations if 5 or fewer persons who are individuals, estates, or trusts own within the meaning of subsection .

Employees of a single corporation, trade or business. These Code A brother- sister controlled group is a group of two or more corporations, in which five or . 2 Brother-sister controlled group. Two or more corporations if 5 or fewer persons who are individuals, estates, or trusts own within the meaning of subsection .Type C is referred to as a brother-sister controlled group. Ownership Control: For corporations, the type of control that is examined is the voting control of the . brother-sister controlled group5 of corporations and correspondingly See Weisman, Brother-Sister Controlled Corporations: On and Off the..