### Question
How does Estate and Gift Taxes define control?


### Answer
Under *26 U.S.C. § 2704*, **control** is defined as:

> given such term by section 2701(b)(2).

#### Citation:
  - *26 U.S.C. § 2704*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

