### Question
How does Income Taxes define control?


### Answer
Under *26 U.S.C. § 384*, **control** is defined as:

> ownership of stock in a corporation which meets the requirements of section 1504(a)(2)

#### 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**

