### Question
What does controls mean?


### Answer
**Controls** has the following meaning in *26 U.S.C. § 851*:

> the ownership in a corporation of 20 percent or more of the total combined voting power of all classes of stock entitled to vote

#### Citation:
  - *26 U.S.C. § 851*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

