### Question
How does Income Taxes define affiliated group?


### Answer
Under *26 U.S.C. § 332*, **affiliated group** is defined as:

> given such term by section 1504(a) (without regard to paragraphs (2) and (4) of section 1504(b)).

#### Citation:
  - *26 U.S.C. § 332*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART II-CORPORATE LIQUIDATIONS > Subpart A-Effects on Recipients**

