### Question
How is the term controlled group defined?


### Answer
The term **controlled group** is defined in *26 U.S.C. § 831* as the following:

> any controlled group of corporations (as defined in section 1563(a))

#### Citation:
  - *26 U.S.C. § 831*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

