### Question
How does GALLONAGE TAXES define controlled group?


### Answer
Under *26 U.S.C. § 5001*, **controlled group** is defined as:

> given such term by subsection (a) of section 1563, except that "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears in such subsection.

#### Citation:
  - *26 U.S.C. § 5001*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart A-Distilled Spirits**

