### Question
How is the "employee stock ownership plan" defined?


### Answer
The term **employee stock ownership plan** is defined in *26 U.S.C. § 404* as follows -

> given such term by section 4975(e)(7). 

#### Citation:
  - *26 U.S.C. § 404*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

