### Question
How does the law define domestically controlled group of entities?


### Answer
Under *26 U.S.C. § 3121*, **domestically controlled group of entities** is defined as:

> a controlled group of entities the common parent of which is a domestic corporation

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

