48 C.F.R. § 270.101
Current through November 30, 2024
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) .
48 C.F.R. §270.101