### Question
How is the term control defined?


### Answer
The term **control** is defined in *26 U.S.C. § 732* as the following:

> ownership of stock meeting the requirements of section 1504(a)(2)

#### Citation:
  - *26 U.S.C. § 732*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS > Subpart B-Distributions by a Partnership**

