### Question
How does the law define affiliate?


### Answer
Under *26 U.S.C. § 865*, **affiliate** is defined as:

> a member of the same affiliated group (within the meaning of section 1504(a) without regard to section 1504(b))

#### Citation:
  - *26 U.S.C. § 865*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

