31 CFR 850.205
§ 850.205 Contingent equity interest.
United States · 31 CFR — Money and Finance: Treasury · Status: effective
Cite this
- Citation
- 31 CFR 850.205, § 850.205 Contingent equity interest, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/144176
- Permanent ID
ys:prov:144176@1- SHA-256
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Full text
The term contingent equity interest means a financial interest (including debt) that currently does not constitute an equity interest but is convertible into, or provides the right to acquire, an equity interest upon the occurrence of a contingency or defined event or at the discretion of the U.S. person that holds the financial interest.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.