### Question
What does stapled entities mean?


### Answer
**Stapled entities** has the following meaning in *26 U.S.C. § 269B*:

> 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**

