C.M.
I agree with the others that you have to take the control. Sounds like he is in that stage where he is testing limits to see what he can get away with. You have to be consistant. If time outs and spankings don't work, then find HIS button. What does he love that he can't do with out? It could be movies or dessert or a toy but something that will make him upset that he can't have it. Make a big deal when you hear or see him doing things the way he is supposed to do them so that he will understand the difference. They are all about attention and praise at this age and it won't take him long to figure it out. But be prepared for some battles along the way.