Section 256 Agreement Definition

5. If, except for this subdivision, a capital corporation was related to another corporation in a fiscal year, solely because the other corporation is in trust under which the corporation is controlled, the two capital corporations are considered unrelated for the purposes of this Act, unless, at any time of the year, a member state of the trust is controlled or a member of a related group: which controls the other enterprise that is the agent under the trust. . . .