Code of Federal Regulations · Section
§ 270.101 — 270.101 Definition
48 C.F.R. § 270.101
View:
As used in this subpart, qualified business means an S corporation as defined in 26 U.S.C. 1361(a)(1) for which 100 percent of the outstanding stock is held through an employee stock ownership plan as defined in 26 U.S.C. 4975(e)(7).
Authorizing Statute
-
Tax on prohibited transactions26 U.S.C. § 4975
-
S corporation defined26 U.S.C. § 1361
-
Functions and authority41 U.S.C. § 1303