Texas Property Code - PROP § 74.105. Combined Reporting

(A) for a corporation, more than 50 percent, owned directly or indirectly, of the total voting power of all classes of stock of the corporation;

(B) for a partnership, more than 50 percent, owned directly or indirectly, of the capital or profits in the partnership;

(C) for a limited liability company, more than 50 percent, owned directly or indirectly, of the total membership interest of the limited liability company;  and

(D) for an association, trust, or other entity, more than 50 percent, owned directly or indirectly, of the beneficial interest in the association, trust, or other entity.