### Question
What does equity interest mean?


### Answer
**Equity interest** has the following meaning in *26 U.S.C. § 2701*:

> stock or any interest as a partner, as the case may be

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

