### Question
What does electing group mean?


### Answer
**Electing group** has the following meaning in *26 U.S.C. § 1355*:

> a controlled group of which one or more members is an electing corporation

#### Citation:
  - *26 U.S.C. § 1355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate**

