### Question
How does NORMAL TAXES AND SURTAXES define affiliated group?


### Answer
Under *26 U.S.C. § 132*, **affiliated group** is defined as:

> given such term by section 1504(a).

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

