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equity interest

Defined in 3 places across 3 titles of the United States Code.

For purposes of this subparagraph, the term “equity interest” has the meaning given such term by subsection (a)(4)(B).

Source

  • 1994–present26 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · for purposes of this section

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.

Source

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.

Notwithstanding any other provision of this part, no covered entity may be eligible for any transaction described in section 9042 of this title.

The principal executive officer and the principal financial officer, or individuals performing similar functions, of an entity seeking to enter a transaction under section 9042 of this title shall, before that transaction is approved, certify to the Secretary and the Board of Governors of the Federal Reserve System that the entity is eligible to engage in that transaction, including that the entity is not a covered entity.

Source

The term "equity interest" means—

(I) a share in an entity, without regard to whether the share is—

Source

  • 2020–202612 U.S.C. § 4703aBanks and Banking · Capital investments for neighborhoods disproportionately impacted by the COVID–19 pandemic · in this section

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.

Source

  • 2026–present12 U.S.C. § 4703aBanks and Banking · Capital investments for neighborhoods disproportionately impacted by the COVID–19 pandemic · in this section

The term “equity interest” means stock or any interest as a partner, as the case may be.

Source

  • 1994–present26 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · in this section