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Personal holding companies

Author: Richard C Fung; Robert J Foley; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2009-
Series: Tax management portfolios, 797-4th.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... 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)."
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Details

Additional Physical Format: Print version:
Fung, Richard C.
Personal holding companies.
Arlington, VA : Tax Management, ©2015-
(OCoLC)907642956
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Richard C Fung; Robert J Foley; Tax Management Inc.
OCLC Number: 60403776
Notes: Title from title screen (viewed May 14, 2015).
Details: Mode of access: World Wide Web.
Contents: 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.
Series Title: Tax management portfolios, 797-4th.
Responsibility: Richard C. Fung ; a revision of an earlier version by Robert J. Foley.

Abstract:

" ... 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)."

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Linked Data


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