### Question
How does the law define controlled group of corporations?


### Answer
Under *26 CFR § 1.1563-1T*, **controlled group of corporations** is defined as:

> any group of corporations which is either a *parent-subsidiary controlled group* (as defined in paragraph (a)(2) of this section), a *brother-sister controlled group* (as defined in paragraph (a)(3)(i) of this section), a *combined group* (as defined in paragraph (a)(4) of this section), or a *life insurance controlled group* (as defined in paragraph (a)(5) of this section). 

#### Citation:
  - *26 CFR § 1.1563-1T*
