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AFFILIATED AND RELATED CORPORATIONS 1015 Tax Lawyer, Vol. 55, No. 4 AFFILIATED AND RELATED CORPORATIONS SUBMITTED BY THE COMMITTEE ON AFFILIATED AND RELATED CORPORATIONS: DON LEATHERMAN, COMMITTEE CHAIR; GLENN LEISHNER, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Treasury Decision 8949, 66 Fed. Reg. 32,901 (2001), amended Regulation section 1.1502-34 to add a reference to section 732(f). The amendment is prompted by section 311(c) of the Community Renewal Tax Relief Act of 2000, a...

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