Do the controlled group rules of Section 1563 apply to LLCs too?

[billfgrady]

If not, where is the definition of "corporations" that applies for purposes of Section 1563?

[E as in ERISA]

How did the LLC elect to be treated for tax purposes? Under the check the box rules, it could be treated as a corporation, partnership, disregarded entity (division of a company), etc. My understanding is that you should generally respect that status for all tax purposes. I would apply 414(b)/© and 1563 accordingly.