Paragraph (f)
Administrative Policy
29 March 2000 Internal T.I. 2000-0006267 F - INSTIT. FINANCIERE VERITABLE CONTROLE
control included ultimate control
A bank, which was the ultimate (indirect) parent of the corporation, caused the corporation to be a restricted financial institution (RFI) under para. (f) of the RFI definition given that control (as per Parthenon) extended to ultimate control.
Words and Phrases
control