| Allg. |
подконтрольное юридическое лицо (A controlled entity is one type of related organization, whether tax-exempt or taxable, that is defined in Code section 512(b)(13) to include subsidiaries that are more-than-50 percent controlled by the organization. Code section 6033(h) requires controlling organizations to report certain controlled entity transactions, including loans, fund transfers and receipt of interest, annuities, royalties or rents from the controlled entity, on their Forms 990.  irs.gov Alexander Demidov); подконтрольное лицо (An entity, including an unincorporated entity such as a partnership, which is under the control of another entity (known as the controlling entity). definedterm.com Alexander Demidov) |
