### Question
How does Coal Industry Health Benefits define controlled group of corporations?


### Answer
Under *26 U.S.C. § 9704*, **controlled group of corporations** is defined as:

> given such term by section 52(a).

#### Citation:
  - *26 U.S.C. § 9704*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter B-Combined Benefit Fund > PART II-FINANCING**

