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


### Answer
**Controlled group** is defined as the following in *26 U.S.C. § 384*:

> a controlled group of corporations (as defined in section 1563(a))

#### Citation:
  - *26 U.S.C. § 384*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART V-CARRYOVERS**

