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WEST VIRGINIA CODE

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WVC 29 - 22 B- 313 §29-22B-313. Indirect ownership defined.
"Indirect ownership" means an interest a person owns in an entity or in property solely as a result of application of constructive ownership rules without regard to any direct ownership interest (or other beneficial interest) in the entity or property. "Indirect ownership" shall be determined under the same rules applicable to determining whether a gain or loss between related parties is recognized for federal income tax purposes.

Note: WV Code updated with legislation passed through the 2012 1st Special Session