equity investment
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section
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.
For purposes of this section—
Source
- 2000–202226 U.S.C. § 45DInternal Revenue Code · New markets tax credit · for purposes of this section