West Virginia Statutes
§ 29-22B-313 — Indirect ownership defined
West Virginia § 29-22B-313
This text of West Virginia § 29-22B-313 (Indirect ownership defined) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
W. Va. Code § 29-22B-313 (2026).
Text
"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.
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Nearby Sections
15
§ 29-1-12
Publication of materials; agreements§ 29-1-15
Development or improvement on land; State Historic Preservation Office; rules and regulations§ 29-1-2
General powers of secretary§ 29-1-3
Commission on the Arts§ 29-1-4
Arts section; director§ 29-1-5
Archives and history commission§ 29-1-7
Museums section; directorCite This Page — Counsel Stack
Bluebook (online)
West Virginia § 29-22B-313, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/29/29-22B-313.