{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s585/c/5/A","label":"parent-subsidiary controlled group","definition":"The term “parent-subsidiary controlled group” means any controlled group of corporations described in section 1563(a)(1). In determining the average adjusted bases of assets held by such a group, interests held by one member of such group in another member of such group shall be disregarded.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}