### Question
What is the definition of controlled group?


### Answer
The definition of **controlled group** is as follows in *26 U.S.C. § 993*:

> assigned to the term “controlled group of corporations” by section 1563(a), except that the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears therein, and section 1563(b) shall not apply.

#### Citation:
  - *26 U.S.C. § 993*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart A-Treatment of Qualifying Corporations**

