{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s430/k/6/C","label":"controlled group","definition":"The term “controlled group” means any group treated as a single employer under subsections (b), (c), (m), and (o) of section 414.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}