### Question
How is the "expanded affiliated group" defined?


### Answer
The term **expanded affiliated group** is defined in *26 U.S.C. § 199* as follows -

> an affiliated group as defined in section 1504(a), determined—


(i) by substituting “50 percent” for “80 percent” each place it appears, and


(ii) without regard to paragraphs (2) and (4) of section 1504(b)

#### Citation:
  - *26 U.S.C. § 199*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

