### Question
What does related group mean?


### Answer
**Related group** has the following meaning in *26 U.S.C. § 954*:

> a group consisting of the foreign corporation and any other person who is a related person with respect to such corporation

#### Citation:
  - *26 U.S.C. § 954*
  - 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart F-Controlled Foreign Corporations**

