### Question
What is the definition of employee-owner?


### Answer
The definition of **employee-owner** is as follows in *26 CFR § 1.441-3T*:

> 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 > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY(CONTINUED)**

