HomelandSecurity #353 Public Law 107296 107th

http://www.govtrack.us/congress/bill.xpd?bill=h107-5005 affiliated group means an affiliated group as defined in section 1504(a) of the Internal Revenue Code of 1986 (without regard to section 1504(b) of such Code), except that section 1504 of such Code shall be applied by substituting more than 50 percent for at least 80 percent each place it appears. (3) FOREIGN INCORPORATED ENTITY.—The term foreign incorporated entity means any entity which is, or but for subsection (b) would be, treated as a foreign corporation for purposes of the Internal Revenue Code of 1986. (4) OTHER DEFINITIONS.—The terms person, domestic, and foreign have the meanings given such terms by paragraphs (1), (4), and (5) of section 7701(a) of the Internal Revenue Code of 1986, respectively. (d) WAIVERS.—The Secretary shall waive subsection (a) with respect to any