### Question
What is the definition of 5-percent group?


### Answer
The definition of **5-percent group** is as follows in *26 U.S.C. § 240*:

> a 5-percent group as defined in Code section 6231(a)(11)

#### Citation:
  - *26 U.S.C. § 240*
  - Heading: **TITLE XXIV.-PARTNERSHIP ACTIONS**

