50 percent or more in value

(2)For purposes of this subsection, the term “personal service corporation” has the meaning given such term by section 269A(b)(1), except thatshall be applied— (A)by substituting “any” for “more than 10 percent”, and (B)by substituting “any” for “50 percent or more in value” in section 318(a)(2)(C).


26 USC § 441(i)(2)

Scoping language

None: Default is title Scope
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