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


### Answer
The term **controlled group** is defined in *26 U.S.C. § 848* as follows -

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

#### Citation:
  - *26 U.S.C. § 848*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

