### Question
How is the term controlled group defined?


### Answer
The term **controlled group** is defined in *26 U.S.C. § 414* as the following:

> any group treated as a single employer under subsection (b), (c), (m), or (*o*)

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

