qualified minority shareholder
Defined in 1 place of the United States Code.
The term “qualified minority shareholder” means any shareholder who owns less than 10 percent (in value) of the stock of the BHC. For purposes of the preceding sentence, the rules of paragraph (3) of subsection (c) shall apply.
Source
- 1994–present26 U.S.C. § 304Internal Revenue Code · Redemption through use of related corporations · in this section