25-percent owner

(2)The term “25-percent owner” means, with respect to any corporation, any person who owns at least 25 percent of— (A)the total voting power of all classes of stock of a corporation entitled to vote, or (B)the total value of all classes of stock of such corporation.

Source

26 USC § 59A(g)(2)


Scoping language

For purposes of this section
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