### Question
What does controlled group mean?


### Answer
**Controlled group** has the following meaning in *26 U.S.C. § 5051*:

> assigned to it by subsection (a) of section 1563, except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” in each place it appears in such subsection. 

#### Citation:
  - *26 U.S.C. § 5051*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart D-Beer**

