StacksVerified U.S. regulatory reference

48 CFR §270.101

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).