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brother-sister relationship

Brother-sister relationship is a term that first emerged during the Humana tax case (Humana Inc. v. Commissioner, 881 F.2d 247 (6th Cir. 1989)), referring to separate subsidiaries owned by the same parent (such as a captive insurance company and an operating subsidiary).

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brother-sister relationship

Brother-sister relationship is a term that first emerged during the Humana tax case (Humana Inc. v. Commissioner, 881 F.2d 247 (6th Cir. 1989)), referring to separate subsidiaries owned by the same parent (such as a captive insurance company and an operating subsidiary).