329.1. For the purposes of this division, “qualifying group” means(1) a group of corporations, each member of which is closely related, within the meaning of sections 332 and 333, to each other member of the group; or
(2) a group of qualifying partnerships, or of qualifying partnerships and corporations, each member of which is closely related, within the meaning of sections 331.2 and 331.3, to each other member of the group.