### Question
How is the "control" defined?


### Answer
The term **control** is defined in *26 U.S.C. § 1042* as follows -

> given such term by section 304(c). 

#### Citation:
  - *26 U.S.C. § 1042*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART III-COMMON NONTAXABLE EXCHANGES**

