(in the aggregate) to control (determined by taking into account such substitution) such disqualified person. (d) Control For purposes of this section— (1) In general The term control has the meaning given such term under section 954(d)(3), determined by treating the rules of section 958(a)(2) as applying to both foreign and domestic corporations, partnerships, trusts, and estates. (2) 10-percent control The term 10-percent control means control (as defined in paragraph (1)), determined by substituting 10 percent for 50 percent both places it appears in section 954(d)(3). (e) United States agricultural interest For purposes of this section— (1) In general The term United States agricultural interest has the meaning which would be given the term United States real property interest by section 897(c) if— (A) paragraph (1)(A)(i) were applied by substituting an interest in agricultural land for an interest in real property and all that follows, (B) paragraph (1)(A)(ii) were applied by substituting such corporation was not a United States real property holding corporation at the time of acquisition for such corporation and all that follows, (C) paragraph (1)(B) did not apply, and (D) paragraph (3) were applied by substituting at the time of acquisition for at some time during the shorter of the periods described in paragraph (1)(A)(ii) . (2) Agricultural land For purposes of paragraph (1), the term agricultural land means— (A) agricultural land as defined in section 9 of the Agricultural Foreign Investment Disclosure Act of 1978 ( 7 U.S.C. 3508 ), and (B) land located in one or more States and used for livestock production purposes (determined under rules similar to the rules that apply under such section 9). . (b) Reporting requirements (1) In general Subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new section: 6050AA. Returns relating to acquisition of United States agricultural interests by disqualified persons (a) In general The required reporting