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


### Answer
The definition of **combined group** is as follows in *26 CFR § 1.1563-1T*:

> any group of three or more corporations if—

(A) Each such corporation is a member of either a parent-subsidiary controlled group of corporations or a brother-sister controlled group of corporations; 

#### Citation:
  - *26 CFR § 1.1563-1T*
