### Question
How does TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS define expanded affiliated group?


### Answer
Under *26 U.S.C. § 1471*, **expanded affiliated group** is defined as:

> an affiliated group as defined in section 1504(a), determined—



(A) by substituting "more than 50 percent" for "at least 80 percent" each place it appears, and



(B) without regard to paragraphs (2) and (3) of section 1504(b)

#### Citation:
  - *26 U.S.C. § 1471*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS**

