### Question
How does the law define affiliated group?


### Answer
Under *26 U.S.C. § 4282*, **affiliated group** is defined as:

> assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b)).

#### Citation:
  - *26 U.S.C. § 4282*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART III-SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR**

