### Question
Can you define what controlled group of corporations means?


### Answer
**Controlled group of corporations** is defined as the following in *26 U.S.C. § 9704*:

> given such term by section 52(a).

#### Citation:
  - *26 U.S.C. § 9704*
  - Heading: **Subtitle J-Coal Industry Health Benefits > CHAPTER 99-COAL INDUSTRY HEALTH BENEFITS > Subchapter B-Combined Benefit Fund > PART II-FINANCING**

