### Question
What does control mean?


### Answer
**Control** has the following meaning in *26 U.S.C. § 2701*:

> the holding of at least 50 percent (by vote or value) of the stock of the corporation

#### Citation:
  - *26 U.S.C. § 2701*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

