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


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 243* as follows -

> given such term by section 1504(a), except that for such purposes sections 1504(b)(2), 1504(b)(4), and 1504(c) shall not apply.

#### Citation:
  - *26 U.S.C. § 243*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

