### Question
Can you define what control means?


### Answer
**Control** is defined as the following in *26 U.S.C. § 249*:

> assigned to such term by section 368(c).

#### Citation:
  - *26 U.S.C. § 249*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

