{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s384/c/5","label":"control","definition":"The term “control” means ownership of stock in a corporation which meets the requirements of section 1504(a)(2).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}