### Question
How is the term 5-percent group defined?


### Answer
The term **5-percent group** is defined in *26 U.S.C. § 240* as the following:

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

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

