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AFFILIATED AND RELATED CORPORATIONS 963 Tax Lawyer, Vol. 56, No. 4 AFFILIATED AND RELATED CORPORATIONS SUBMITTED BY THE COMMITTEE ON AFFILIATED AND RELATED CORPORATIONS: GORDON WARNKE, COMMITTEE CHAIR; BONNIE O’BRIEN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation In section 309 of the Community Renewal Tax Relief Act of 2000, Pub. L. No. 106-554, 114 Stat. 2763 (the “2000 Act”), Congress added a technical correction to section 358(h), which eliminated the purported tax benefit in...

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