### Question
How does the law define control?


### Answer
Under *26 U.S.C. § 2701*, **control** is defined as:

> the holding of at least 50 percent (by vote or value) of the stock of the corporation

#### Citation:
  - *26 U.S.C. § 2701*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

