Corporate stock is an equity security issued by a corporation. It is an instrument that signifies an ownership position, or equity, in a corporation, and represents a claim on its proportionate share in the corporation's assets and profits.
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the term “qualified United States joint venture person” means a joint venture in which a United States person or persons owns at least 51 percent of the assets of the joint venture.
the term “United States person” means a person which— (A)is incorporated or legally organized under the laws of the United States, including State, the District of Columbia, and local laws;