Consistent with the broad authority conferred by the statute, we established criteria for defining an affiliated group and an affiliation agreement in both the August 29, 1997, final rule (62 FR 45966, 46006) and the May 12, 1998, final rule (63 FR 26318)
doi:10.1016/j.cmet.2021.09.001 [Elsevier] Chen P, Poddar R, Tipa EV, et al
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