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


### Answer
The term **affiliated group** is defined in *26 U.S.C. § 4282* as the following:

> assigned to such term by section 1504(a), except that all corporations shall be treated as includible corporations (without any exclusion under section 1504(b)).

#### Citation:
  - *26 U.S.C. § 4282*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART III-SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR**

