### Question
How is the "controlled group of corporations" defined?


### Answer
The term **controlled group of corporations** is defined in *26 U.S.C. § 133* as follows -

> given such term by section 409(*l*)(4).

#### Citation:
  - *26 U.S.C. § 133*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

