§270.101. Definition.
48 C.F.R. § 270.101
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).
Notes, amendments, and revision history
Source
Source: 89 FR 82187, Oct. 10, 2024, unless otherwise noted.
Authority
Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.
Source
Source: 89 FR 82187, Oct. 10, 2024, unless otherwise noted.