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


### Answer
The definition of **expanded affiliated group** is as follows in *26 U.S.C. § 4985*:

> an affiliated group (as defined in section 1504(a) without regard to section 1504(b)(3))

#### Citation:
  - *26 U.S.C. § 4985*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 45-PROVISIONS RELATING TO EXPATRIATED ENTITIES**

