### Question
Can you define what 50-percent or greater interest means?


### Answer
**50-percent or greater interest** is defined as the following in *26 U.S.C. § 355*:

> given such term by subsection (d)(4).

#### Citation:
  - *26 U.S.C. § 355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS > Subpart B-Effects on Shareholders and Security Holders**

