owner-employee
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 401 — for purposes of this section (20 versions over time)
The term “owner-employee” means an employee who—
(A) owns the entire interest in an unincorporated trade or business, or
(B) in the case of a partnership, is a partner who owns more than 10 percent of either the capital interest or the profits interest in such partnership.
26 U.S.C. § 72 — in this section
For purposes of this subsection, the term “owner-employee” has the meaning assigned to it by section 401(c)(3) and includes an individual for whose benefit an individual retirement account or annuity described in section 408(a) or (b) is maintained. For purposes of the preceding sentence, the term “owner-employee” shall include an employee within the meaning of section 401(c)(1).