Affiliate

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Related to affiliated: Affiliated Company

Affiliate

Hospital practice
(1) An associate.
(2) An association between two or more parties or institutions.

References in periodicals archive ?

When an affiliated group member borrows funds from a related affiliate and invests them directly in exempt obligations, Sec.

Guidance on intercompany interest expense disallowance related to tax-exempt investments

This result would be accomplished by according the contractor a tax deduction for such payments only if the affiliated company files a Maryland income tax return and pays Maryland income tax under a formula reasonably apportioning the affiliated company's income to Maryland.

Maryland procurement regulations on use of affiliates to avoid taxation on income from state contracts

The purpose of this requirement was to prevent a section 20 subsidiary from being able to leverage itself more than, and gain a competitive advantage over, its independent competitors by trading on the reputation of its affiliated bank.

Statement by Susan M. Phillips, Member, Board of Governors of the Federal Reserve System, before the Subcommittee on Financial Institutions and Regulatory Relief of the Committee on Banking, Housing, and Urban Affairs, March 20, 1997

Following the most recent statewide conference, a group of consumers started meeting to develop a statewide organization for persons with deaf-blindness to be affiliated with the American Association of the Deaf-Blind (AADB).

The Helen Keller National Center affiliate program

Alternatively, an organization that has not received such a ruling or determination from the Service would be treated as an "affiliate of a governmental unit" if, based on all the relevant facts and circumstances (and factors listed in this announcement), the IRS determines that: * The organization is closely affiliated with one or more governmental units; and * The organization's filing of Form 990 is not otherwise necessary to the efficient administration of the Internal Revenue laws.

Organizations affiliated with governmental units exempt from Form 990 filing requirements

subsidiaries wholly owned by a foreign corporation would not appear to be members of an affiliated group, and thus require the earnings stripping rules to be applied on a separate company basis.

Earnings stripping and foreign-owned controlled groups

Disaffiliation also can involve a profitable corporation becoming part of an affiliated group that has substantial loss carryforwards.

Reconsolidation of subsidiary corporations; waiver of the 60-month waiting period