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


### Answer
The term **expanded affiliated group** is defined in *26 U.S.C. § 59A* as follows -

> given such term by section 7874(c)(1).

#### Citation:
  - *26 U.S.C. § 59A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VII-BASE EROSION AND ANTI-ABUSE TAX**

