" ... considers all aspects of the personal holding company tax. In general terms, the tax is imposed on corporations which are more than 50% owned by five or fewer individuals (the ownership test) and which derive 60% or more of their income from personal holding company sources (the income test)."
Title from title screen (viewed May 14, 2015).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction General pattern of personal holding company provisions Corporations excepted from personal holding company status Definition of a personal holding company: the income test Definition of a personal holding company: the stock ownership test Attribution of ownership under [section] 544 Corporations filing consolidated returns Return requirement for personal holding companies Computation of the personal holding company tax Computing undistributed personal holding company income Dividends paid deduction Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.