Attributable interest.

Attributable interest. The term attributable interest shall be defined by reference to the criteria set forth in Notes 1 through 5 to 76.501 provided, however, that:
(1) The limited partner and LLC/LLP/RLLP insulation provisions of Note 2(f) shall not apply; and
(2) The provisions of Note 2(a) regarding five (5) percent interests shall include all voting or nonvoting stock or limited partnership equity interests of five (5) percent or more.

Source

47 CFR § 76.1300


Scoping language

As used in this subpart:

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