For the purpose of this paragraph, stock or an ownership interest in an entity that is owned by the spouse, children, grandchildren, parents, grandparents, or partners of an individual, or by a partnership in which a person is a partner, or by a corporation more than 50 percent of the stock of which is owned by a person, shall be treated as owned by the individual or person.
7 U.S. Code § 6805. Exclusion; determinations
(b) Making determinations
(1) In generalFor the purpose of applying the $750,000 annual sales limitation to a specific person in order to determine the status of the person as a qualified handler or an exempt handler under section 6802(4) of this title, or to a specific facility in order to determine the status of the facility as an eligible separate facility under section 6806(b)(2) of this title, an order issued under this chapter shall provide that—
in the case of a new business or other operation for which complete data on sales during all or part of the most recently-completed calendar year are not available to the PromoFlor Council, the determination may be made using an alternative time period or other alternative procedure specified in the order.
(2) Rule of attribution
(A) In generalFor the purpose of determining the annual sales volume of a person or a separate facility of a person, sales attributable to a person shall include—
in the case of an individual, sales attributable to the spouse, children, grandchildren, parents, and grandparents of the person;
(B) Stock and ownership interest