Definition: 25-percent owner from 26 USC § 59A(g)(2) | LII (2024)

(2) 25-percent owner 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.

Definition: 25-percent owner from 26 USC § 59A(g)(2) | LII (2024)
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