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


### Answer
The term **electing group** is defined in *26 U.S.C. § 1355* as the following:

> a controlled group of which one or more members is an electing corporation

#### Citation:
  - *26 U.S.C. § 1355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate**

