GroundRules
48 CFR 270.101: 270.101 Definition.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE
- SUBCHAPTER I—AGENCY SUPPLEMENTARY REGULATIONS
- PART 270—DEFENSE CONTRACTING PROGRAMS
- Subpart 270.1—Pilot Program to Incentivize Contracting with Employee-Owned Businesses
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).
Collected 2026-08-27T02:26:29Z. Source file · JSON