Owner-employee
The term “owner-employee” means an employee who—
(A)#
owns the entire interest in an unincorporated trade or business, or
(B)#
in the case of a partnership, is a partner who owns more than 10 percent of either the capital interest or the profits interest in such partnership.
To the extent provided in regulations prescribed by the Secretary, such term also means an individual who has been an owner-employee within the meaning of the preceding sentence.