interest

The reference to the Bulgarian entity in paragraph (b)(8)(i) of this section applies to such entities formed on or after January 1, 2007, and to any such entity formed before such date from the date that, in the aggregate, a 50 percent or more interest in such entity is owned by any person or persons who were not owners of the entity as of January 1, 2007. For purposes of the preceding sentence, the term interest means -
(i) In the case of a partnership, a capital or profits interest; and
(ii) In the case of a corporation, an equity interest measured by vote or value.

Source

26 CFR § 301.7701-2


Scoping language

None
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