### Question
How does Estate and Gift Taxes define equity interest?


### Answer
Under *26 U.S.C. § 2701*, **equity interest** is defined as:

> 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**

