qualified employee-owner
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “qualified employee-owner” means any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2)) and who is a writer, photographer, or artist.
Source
- 1994–present26 U.S.C. § 263AInternal Revenue Code · Capitalization and inclusion in inventory costs of certain expenses · in this section