### Question
What is the definition of controlled group?


### Answer
The definition of **controlled group** is as follows in *26 U.S.C. § 38*:

> given to such term by section 1563(a).

#### Citation:
  - *26 U.S.C. § 38*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

