Ohio Tax - Manufacturers' Education Council

Filing Group Issues
• Common Ownership
• Vertical ownership and control test
• A person is a member of a group if:
• A specified portion (i.e., 50% or 80%) of the value of
person’s ownership interest is owned and controlled
by common o owners; and
• The higher-tiered entity has the ability through its
voting rights to control the operations of the lower-
tiered entities at each level of the vertical chain
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