https://en.m.wikipedia.org/wiki/Corporate_group
https://www.pwc.com/us/en/services/consulting/deals/library/common-control-transactions.html
https://www.law.cornell.edu/uscode/text/26/1563
https://www.thetaxadviser.com/issues/2019/may/sec-199a-aggregation-trades-businesses.html
https://www.bc-llp.com/alter-ego-liability-explained-with-examples/