### Question
What does controlled group mean?


### Answer
**Controlled group** has the following meaning in *26 U.S.C. § 412*:

> any group treated as a single employer under subsection (b), (c), (m), or (o) of section 414

#### Citation:
  - *26 U.S.C. § 412*
  - 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**

