{"data":{"id":"us-de/30-del.-c.-6301","jurisdiction":"us-de","citation":"30 Del. C. § 6301","heading":"Definitions.","body":"As used in this chapter:\n(1) “Affiliated corporations” means 2 or more corporations which are members of a controlled group of corporations as defined in § 1563 of the Internal Revenue Code of 1954 [26 U.S.C. § 1563].\n(2) “Affiliated finance company” means a corporation substantially all of whose activity within this State is limited to the issuance of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to purchase receivables from 1 or more of its affiliated corporations.","path":["Title 30. State Taxes","Miscellaneous Taxes","CHAPTER 63. Affiliated Finance Companies"],"source_url":"https://delcode.delaware.gov/title30/c063/index.html#6301","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:36Z","sha256":"374d02ad39f7e1490b14b956d12b37f96f5dbce2b83718b0680f9f875531c7d5","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-6206","next":"us-de/30-del.-c.-6302"},"notice":"GroundRules: Original legal text. Not legal advice."}