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


### Answer
The term **controlled group** is defined in *26 U.S.C. § 404* as the following:

> provided by section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C).

#### Citation:
  - *26 U.S.C. § 404*
  - 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 A-General Rule**

