StacksVerified U.S. regulatory reference

15 CFR §231.109

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).