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


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 132* as the following:

> 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**

