### Question
Can you define what control means?


### Answer
**Control** is defined as the following in *26 U.S.C. § 2704*:

> given such term by section 2701(b)(2).

#### Citation:
  - *26 U.S.C. § 2704*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

