### Question
How is the term combined group defined?


### Answer
The term **combined group** is defined in *26 CFR § 1.1563-1* as the following:

> any group of three or more corporations if—

(A) Each such corporation is a member of either a parent-subsidiary controlled group of corporations or a brother-sister controlled group of corporations; 

#### Citation:
  - *26 CFR § 1.1563-1*
