### Question
How is the "stapled entities" defined?


### Answer
The term **stapled entities** is defined in *26 U.S.C. § 269B* as follows -

> any group of 2 or more entities if more than 50 percent in value of the beneficial ownership in each of such entities consists of stapled interests

#### Citation:
  - *26 U.S.C. § 269B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

