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


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 332* as the following:

> given such term by section 1504(a) (without regard to paragraph (2) of section 1504(b)).

#### Citation:
  - *26 U.S.C. § 332*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART II-CORPORATE LIQUIDATIONS > Subpart A-Effects on Recipients**

