### Question
What is the definition of U.S. combined income group?


### Answer
The definition of **U.S. combined income group** is as follows in *26 CFR § 1.909-2*:

> an individual or a corporation and all entities (including entities that are fiscally transparent for U.S. Federal income tax purposes under the principles of § 1.894-1(d)(3)) that for U.S. Federal income tax purposes combine any of their respective items of income, deduction, gain or loss with the income, deduction, gain or loss of such individual or corporation. 

#### Citation:
  - *26 CFR § 1.909-2*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

