### Question
How does NORMAL TAXES AND SURTAXES define controlled group?


### Answer
Under *26 U.S.C. § 430*, **controlled group** is defined as:

> any group treated as a single employer under subsections (b), (c), (m), and (*o*) of section 414

#### Citation:
  - *26 U.S.C. § 430*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

