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


### Answer
The definition of **domestically controlled group of entities** is as follows in *26 U.S.C. § 3121*:

> a controlled group of entities the common parent of which is a domestic corporation

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

