### Question
Can you define what controlled group means?


### Answer
**Controlled group** is defined as the following in *26 U.S.C. § 501*:

> given such term by section 831(b)(2)(B)(ii).

#### Citation:
  - *26 U.S.C. § 501*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART I-GENERAL RULE**

