### Question
Can you define what employee-owner means?


### Answer
**Employee-owner** is defined as the following in *26 U.S.C. § 280H*:

> given such term by section 269A(b)(2) (as modified by section 441(i)(2)).

#### Citation:
  - *26 U.S.C. § 280H*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

