{"data":{"id":"us-mt/15-31-321","jurisdiction":"us-mt","citation":"15-31-321","heading":"Definitions.","body":"As used in 15-31-321 through 15-31-326, unless the context requires otherwise, the following definitions apply:\n(1) \"Affiliated corporation\" means a United States parent corporation and any subsidiary of which more than 50% of the voting stock is owned directly or indirectly by another corporate member of the water's-edge combined group.\n(2) \"United States\" means the 50 states of the United States, the District of Columbia, and any territory or possession of the United States.\n(3) \"Water's-edge combined group\" means all corporations or entities included in the election of a taxpayer under 15-31-322.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 3. Allocation and Apportionment of Income"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0030/section_0210/0150-0310-0030-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"9e84ac90b3bb3d11b17e1a9aac89d58fa4fcd2df1a318472493c64b99560040c","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-314","next":"us-mt/15-31-322"},"notice":"GroundRules: Original legal text. Not legal advice."}