Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
controlled group
TUA. Two 01' 1itoi-e curpurations whose stock is substantially held by five or fewer persons. ( The Internal Revenue Code subjects these entities (such as parent-subsidiary or brother-sister groups) to special rules for computing tax liability. - Also termed controlled corporate gr,mP^ IR( _6 [-SCA, ยงยง 851(c)(3), 1563(a).