### Question
What is the definition of affiliated group?


### Answer
The definition of **affiliated group** is as follows in *26 U.S.C. § 593*:

> assigned to such term by section 1504(a); 

#### Citation:
  - *26 U.S.C. § 593*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter H-Banking Institutions > PART II-MUTUAL SAVINGS BANKS, ETC.**

