Deconsolidation. A U.S. transferor that is a member of a consolidated group ceases to be a member of the consolidated group, other than by rea- son of an acquisition of the assets of the U.S. transferor in a transaction to which section 381(a) applies, or by rea- son of the U.S. transferor joining an- other consolidated group as part of the same transaction.
Appears in 2 contracts
Sources: Gain Recognition Agreement, Gain Recognition Agreement