qualified employee

(A)The term “qualified employee” means any individual who— (i)is not an excluded employee, and (ii)agrees in the election made under this subsection to meet such requirements as are determined by the Secretary to be necessary to ensure that the withholding requirements of the corporation underwith respect to the qualified stock are met.


26 USC § 83(i)(3)(A)

Scoping language

None: Default is title Scope
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