equity investment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45D — for purposes of this section (16 versions over time)
The term “equity investment” means—
(A) any stock (other than nonqualified preferred stock as defined in section 351(g)(2)) in an entity which is a corporation, and
(B) any capital interest in an entity which is a partnership.