### Question
Can you define what control means?


### Answer
**Control** is defined as the following in *26 U.S.C. § 368*:

> the ownership of stock possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote and at least 80 percent of the total number of shares of all other classes of stock of the corporation

#### Citation:
  - *26 U.S.C. § 368*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS > Subpart D-Special Rule; Definitions**

