Attributable interest
(h) 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.