All glossary terms
Glossary term
Controlled Group
Aggregated group of related corporations treated as a single employer or single corporation for certain tax purposes.
Related terms
2
Jurisdictions
us
Definition
Section 1563 defines controlled groups (parent-subsidiary, brother-sister, combined) for purposes of corporate aggregation rules, benefits non-discrimination tests, and other consolidated treatment. Section 414 applies similar rules in the employment-benefits context.
Examples
- Two corporations owned 80 percent or more by the same five individuals are a brother-sister controlled group.
Related terms
Translations
ESgrupo controlado
ZH受控集团
DEKonzernverbund
FRgroupe contrôlé
JA支配グループ
Citations
26 U.S.C. · 1563
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Cited by
Primary sources
- IRS: Controlled groupsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.