### Question
How does the law define controlled group?


### Answer
Under *26 U.S.C. § 806*, **controlled group** is defined as:

> any controlled group of corporations (as defined in section 1563(a))

#### Citation:
  - *26 U.S.C. § 806*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

