(a) General. — When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section unless a different meaning is clearly required by the context in which the term is used.
(b) Terms defined. —
(1) "Affiliate" means and includes all persons, as defined in this section, which are affiliates of each other when either directly or indirectly: