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89 FR 82187, Oct. 10, 2024, unless otherwise noted.
89 FR 82187, Oct. 10, 2024, unless otherwise noted.
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As used in this subpart, qualified business means an S corporation as defined in 26 U.S.C. 1361(a)(1) for which 100 percent of the outstanding stock is held through an employee stock ownership plan as defined in 26 U.S.C. 4975(e)(7).