Tax Rules: Final: 5703-9
5703-9-16 Affiliated Group.
"Affiliated group" as used in Chapter 5739. and 5741. of the
Revised Code has the same meaning as in division (B)(3)(e) of
section 5739.01 of the Revised Code. In the case of a
partnership, a general partner that has or controls at least
a fifty per cent partnership interest will be considered to
control the partnership.
Promulgated under: 5703.14
Authorized by: 5703.05