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   <concept id="DFARS_270.101" class="- topic/topic concept/concept ">
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         <ph props="autonumber" class="- topic/ph ">270.101</ph> Definition.</title>
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         <p class="- topic/p ">As used in this subpart— </p>
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            <i class="+ topic/ph hi-d/i ">Qualified business</i> means an S corporation as defined in <xref href="https://www.govinfo.gov/link/uscode/26/1361"
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                  class="- topic/xref ">26 U.S.C. 1361(a)(1)</xref> for which 100 percent of the outstanding stock is held through an employee stock ownership plan as defined in <xref href="https://www.govinfo.gov/link/uscode/26/4975"
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                  class="- topic/xref ">26 U.S.C. 4975(e)(7)</xref>.</p>
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