### Question
How is the "control" defined?


### Answer
The term **control** is defined in *26 U.S.C. § 2704* as follows -

> given such term by section 2701(b)(2).

#### Citation:
  - *26 U.S.C. § 2704*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

