{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s338/h/5","label":"affiliated group","definition":"The term “affiliated group” has the meaning given to such term by section 1504(a) (determined without regard to the exceptions contained in section 1504(b)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}