### Question
What does controlled group of corporations mean?


### Answer
**Controlled group of corporations** has the following meaning in *26 U.S.C. § 52*:

> given to such term by section 1563(a), except that—


(1) “more than 50 percent” shall be substituted for “at least 80 percent” each place it appears in section 1563(a)(1), and


(2) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.

#### Citation:
  - *26 U.S.C. § 52*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

