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3 Written questions

2 Multiple choice questions

  1. The five common shareholders must own in aggregate 80% or more of the stock of each corporation within the group for certain tax provisions
  2. Parent must own at least 80% of subsidiary

2 True/False questions

  1. Affiliated GroupsParent must own at least 80% of subsidiary

          

  2. Tests for Controlled Groups - Brother/SisterParent must own at least 80% of subsidiary