### Question
What does affiliated group mean?


### Answer
**Affiliated group** has the following meaning in *26 U.S.C. § 864*:

> given such term by section 1504 (determined without regard to paragraph (4) of section 1504(b)). 

#### Citation:
  - *26 U.S.C. § 864*
  - 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 I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

