{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s3121/z/2/A","label":"domestically controlled group of entities","definition":"The term “domestically controlled group of entities” means a controlled group of entities the common parent of which is a domestic corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}