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part52.dev Federal Acquisition Clause Monitor
This PGI section supplements: DFARS 270.101 · FAR 70.101

Current Content

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).

Sources: Search on acquisition.gov · View on acq.osd.mil