equity interest
Defined in 1 dictionary — U.S. Code
United States Code
12 U.S.C. § 4703a — in this section (2 versions over time)
The term “equity interest” means—
(I) a share in an entity, without regard to whether the share is—
(aa) transferable; or
(bb) classified as stock or anything similar;
(II) a capital or profit interest in a limited liability company or partnership; or
(III) a warrant or right, other than a right to convert, to purchase, sell, or subscribe to a share or interest described in subclause (I) or (II), respectively.
15 U.S.C. § 9054 — in this section (2 versions over time)
The term “equity interest” means—
(A) a share in an entity, without regard to whether the share is—
(i) transferable; or
(ii) classified as stock or anything similar;
(B) a capital or profit interest in a limited liability company or partnership; or
(C) a warrant or right, other than a right to convert, to purchase, sell, or subscribe to a share or interest described in subparagraph (A) or (B), respectively.
26 U.S.C. § 2701 — in this section
The term “equity interest” means stock or any interest as a partner, as the case may be.
26 U.S.C. § 2701 — for purposes of this section
For purposes of this subparagraph, the term “equity interest” has the meaning given such term by subsection (a)(4)(B).