### Question
How is the term employee-owner defined?


### Answer
The term **employee-owner** is defined in *26 CFR § 1.441-3T* as the following:

> an employee who owns, on any day of the corporation's taxable year, any outstanding stock of the personal service corporation

#### Citation:
  - *26 CFR § 1.441-3T*
  - Heading: **PART 1—INCOME TAXES (Continued) > SUBCHAPTER A—INCOME TAX (Continued)**

