| http://www.w3.org/ns/prov#value | - [???(B) Parent-subsidiary controlled groups.???In the case of any taxpayer which is a member of a parent-subsidiary controlled group (as defined in section 585(c)(5)(A) [26 U.S.C. 585(c)(5)(A)]), this subsection shall be applied by treating all members of such group as 1 taxpayer.???]
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