### Question
How does the law define affiliate?


### Answer
Under *26 U.S.C. § 5382*, **affiliate** is defined as:

> given such term by section 117(a)(4) of the Federal Alcohol Administration Act (27 U.S.C. 211(a)(4)) and includes a winery's parent or subsidiary or any other entity in which the winery's parent or subsidiary has an ownership interest.

#### Citation:
  - *26 U.S.C. § 5382*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter F-Bonded and Taxpaid Wine Premises > PART III-CELLAR TREATMENT AND CLASSIFICATION OF WINE**

