### Question
How does PROVISIONS RELATING TO EXPATRIATED ENTITIES define expanded affiliated group?


### Answer
Under *26 U.S.C. § 4985*, **expanded affiliated group** is defined as:

> an affiliated group (as defined in section 1504(a) without regard to section 1504(b)(3))

#### Citation:
  - *26 U.S.C. § 4985*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 45-PROVISIONS RELATING TO EXPATRIATED ENTITIES**

