### Question
How is the term affiliated group defined?


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 864* as the following:

> given such term by section 1504 (determined without regard to paragraph (4) of section 1504(b)).

#### Citation:
  - *26 U.S.C. § 864*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

