Delaware Code § 30-1563

of the Internal Revenue Code of 1954 [26 U.S.C. § 1563]
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(2) "Affiliated finance company" means a corporation substantially all of whose activity within this State is limited to the issuance
of commercial paper or other debt obligations and use of the proceeds to make loans to 1 or more of its affiliated corporations or to
purchase receivables from 1 or more of its affiliated corporations.

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