Control.
Control. The term control means the power to direct the management and policies of a person, directly or through one or more intermediaries, whether through the ownership of voting securities, by contract, or otherwise. The terms controlling and controlled have meanings correlative to the foregoing. (See 260.a-26.)
Source
17 CFR § 260.0-2
Scoping language
Unless the context otherwise requires, the following terms, when used in this part, shall have the respective meanings indicated in this section: