### Question
What is the definition of equity interest?


### Answer
The definition of **equity interest** is as follows in *26 U.S.C. § 2701*:

> given such term by subsection (a)(4)(B).

#### Citation:
  - *26 U.S.C. § 2701*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

