§ 231.109 Members of the affiliated group.
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Title 15—Commerce and Foreign Trade > Subtitle B—Regulations Relating to Commerce and Foreign Trade > CHAPTER II—NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY, DEPARTMENT OF COMMERCE > SUBCHAPTER C—CHIPS PROGRAM > PART 231—CLAWBACKS OF CHIPS FUNDING > Subpart A—Definitions
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Members of the affiliated group includes any entity that is a member of the covered entity's “affiliated group,” as that term is defined under 26 U.S.C. 1504(a), without regard to 26 U.S.C. 1504(b)(3).
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