### Question
How does the law define control?


### Answer
Under *26 U.S.C. § 368*, **control** is defined as:

> given to such term by section 304(c).

#### Citation:
  - *26 U.S.C. § 368*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS > Subpart D-Special Rule; Definitions**

