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


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 864* as follows -

> given such term by section 1504. 

#### 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**

