{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1355/a/2/B","label":"controlled group","definition":"The term “controlled group” means any group which would be treated as a single employer under subsection (a) or (b) of section 52 if paragraphs (1) and (2) of section 52(a) did not apply.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}