19 U.S.C. § 2351
Definitions
For purposes of this part, the term “firm” includes an individual proprietorship, partnership, joint venture, association, corporation (including a development corporation), business trust, cooperative, trustee in bankruptcy, and receiver under decree of any court. A firm, together with any predecessor or successor firm, or any affiliated firm controlled or substantially beneficially owned by substantially the same persons, may be considered a single firm where necessary to prevent unjustifiable benefits.
( Pub. L. 93–618, title II, § 261 , Jan. 3, 1975 , 88 Stat. 2034 ; temporarily renumbered § 259 and amended Pub. L. 111–5, div. B, title I , §§ 1861(b), 1864(a)(2), Feb. 17, 2009 , 123 Stat. 396 , 397; Pub. L. 112–40, title II, § 201(b) , (c), Oct. 21, 2011 , 125 Stat. 403 ; Pub. L. 114–27, title IV, § 402(b) , (c), June 29, 2015 , 129 Stat. 374 .)