controlled group

(2) Joint and several liability where employer member of controlled group (A) In general If an employer referred to in paragraph (1) is a member of a controlled group, each member of such group shall be jointly and severally liable for the tax imposed by subsection (a), (b), (f), or (g). (B) Controlled group For purposes of subparagraph (A), the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414.

Source

26 USC § 4971(e)(2)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 43) of this section.

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