Barclays Bank P.L.C., a vast British corporation that does business in California through two of its 220 affiliated corporations, has led an international battle against California's tax for years and twice brought the case to the Supreme Court.

Other difficulties included a lawsuit in 1898 against the school's affiliated corporation that sold the plots for the surrounding homes.

The dividends-received deduction complements the consolidated return regulations, which allow affiliated corporations to file a single consolidated return for U.S. federal income tax purposes.

MaRS Discovery District is an affiliated corporation that was established to help commercialize the faculty's life science and medical research through partnerships with private enterprises.

According to the affidavit, Mr. Sanford and another officer "misappapropriated a substantial portion of the funds of Guarantee Security indirectly through the payment of 'management fees' or other payments to affiliated corporations" owned by the two men.

It could not be learned how much insurance is carried by Hotel Systems or the affiliated corporation said to own the San Juan hotel.

Green Hills leased the rail line to a private contractor before beginning operation of the line through an affiliated non-profit corporation known as CBRM in January 1986.

What it did not say until recently - and says it did not have to disclose - was that he was also paid $380,000 a year by an affiliated for-profit corporation.

Operations were initially conducted through two affiliated corporations, Power Equipment Co. and Dean Gillespie & Co., which firms controlled the franchises for Allis-Chalmers Construction Equipment and White Motor trucks.

The exception applies to church organizations themselves, but not to affiliated nonprofit corporations, like hospitals, that do not rely primarily on members of the faith as employees.