employee-owner
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 269A — for purposes of this section
The term “employee-owner” means any employee who owns, on any day during the taxable year, more than 10 percent of the outstanding stock of the personal service corporation. For purposes of the preceding sentence, section 318 shall apply, except that “5 percent” shall be substituted for “50 percent” in section 318(a)(2)(C).
26 U.S.C. § 280H — for purposes of this section
The term “employee-owner” has the meaning given such term by section 269A(b)(2) (as modified by section 441(i)(2)).