### Question
Can you define what controlled group means?


### Answer
**Controlled group** is defined as the following in *26 U.S.C. § 1400Q*:

> any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414

#### Citation:
  - *26 U.S.C. § 1400Q*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-Short-Term Regional Benefits > PART II-TAX BENEFITS FOR GO ZONES**

