definiens: means, with respect to any Person, any corp oration of which a majority of the total voting power of shares of stock entitled ( without regard to the occurrence of any contingency ) to vote in the election of directors, managers or trustees thereof is at the time owned or controlled, directly or indir ectly, by such Person or one or more of the other Subsidiaries of such Person or a combination thereof, or any partnership, association or other business entity of which a majority of the partnership or other similar ownership interest is at the time owned or controlled, directly or indirectly, by such Person or one or more Subsidiaries of such Person or a combination thereof . For purposes of this definition, a Person is deemed to have a majority ownership interest in a partnership, association or other bus iness entity if such Person is allocated a majority of the gains or losses of such partnership, association or other business entity or is or controls the managing director or general partner of such partnership, association or other business entity