### Question
Can you define what separate line of business means?


### Answer
**Separate line of business** is defined as the following in *26 U.S.C. § 401*:

> given such term by section 414(r) (without regard to paragraph (7) thereof).

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

