### Question
What does control mean?


### Answer
**Control** has the following meaning in *26 U.S.C. § 1042*:

> given such term by section 304(c). 

#### Citation:
  - *26 U.S.C. § 1042*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART III-COMMON NONTAXABLE EXCHANGES**

