### Question
How is the term control defined?


### Answer
The term **control** is defined in *26 U.S.C. § 384* as the following:

> 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**

