### Question
How is the term brother-sister controlled group defined?


### Answer
The term **brother-sister controlled group** is defined in *26 CFR § 1.1563-1T* as the following:

> two or more corporations if the same five or fewer persons who are individuals, estates, or trusts own (directly and with the application of the rules contained in § 1.1563-3(b)) stock possessing more than 50 percent of the total combined voting power of all classes of stock entitled to vote or more than 50 percent of the total value of shares of all classes of stock of each corporation, taking into account the stock ownership of each such person only to the extent such stock ownership is identical with respect to each such corporation.

#### Citation:
  - *26 CFR § 1.1563-1T*
